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2019, vol. 66, br. 3, str. 799-810
The operative profit margin and interest cost in retail food
(naslov ne postoji na srpskom)
aFaculty of Business Economics and Entrepreneurship, Belgrade
bUniverzitet u Beogradu, Ekonomski fakultet

e-adresavojteski@live.co.uk, rlukic@ekof.bg.ac.rs, gordana.gavric.bg@gmail.com, gavrilovicmilan82@gmail.com
Sažetak
(ne postoji na srpskom)
Under the influence of different factors, the dynamics of the size of the operating profit margin of food trading companies in Serbia varies from comparable global food retailers in various countries. Based on the obtained results of empirical research, we can also conclude that the operating profit margin of the leading food trading companies in Serbia is lower than the in analyzed comparable food retail trade companies from the developed market economies. It points to the conclusion that it is necessary to efficiently manage revenues, costs, profit, assets, and financial structure in order to improve the performance of food trading companies in Serbia in the future. In order to increase the operating profit margin, as a measure of long-term performance, it is necessary to manage the financial structure of the food trading companies in Serbia as effectively as possible. The main objective of this paper is to apply dynamics of size and structure of operating margin of global retailers in Serbia by applying accounting methodology based on data from annual financial statements. It is an increasingly significant non-standard indicator of their performance. Therefore, this indicator will receive increasing attention in the future.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1903799V
objavljen u SCIndeksu: 10.10.2019.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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