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Analiza kreditne zaduženosti javnih preduzeća čiji je osnivač grad Loznica
Analysis of credit indebtedness of public companies founded by the City of Loznica
Sažetak
U savremenim uslovima poslovanja, u uslovima tržišne ekonomije, poslovni uspeh preduzeća mora se zasnivati na osnovnom ekonomskom i poslovnom načelu ostvarenja što boljih poslovnih rezultata uz što manje ulaganje. S obzirom da lokalna javna preduzeća obavljaju delatnost od opšteg interesa i da upošljavaju veliki broj građana Srbije, javlja se potreba za analizom njihovog trenutnog stanja. Cilj analize poslovanja svakako jeste pronalaženje odgovarajućih načina za poboljšanje njihovog poslovanja, a samim tim i unapređenje ukupne oblasti javnih preduzeća u Srbiji. Predmet ovog rada jeste analiza zaduženosti javnih preduzeća na teritoriji grada Loznice. Poseban osvrt je na preduzeća koja u svom poslovanju beleže visoke dugoročne obaveze. Cilj rada jeste realan prikaz zaduženosti javnih preduzeća čiji je osnivač Grad Loznica. Upoređuje se visina zaduženosti lokalnih preduzeća u odnosu na prosek zaduženosti javnih preduzeća sa teritorije Republike Srbije i mačvanskog okruga. Grad Loznica, osnovao je pet javnih preduzeća, s tim što tri javna preduzeća obavljaju komunalnu delatnost. U okviru rada koristiće se racio analiza finansijskih pokazatelja. Analizira se poslovanje preduzeća u vremenskom periodu od 2017. do 2019. godine. Osim toga, cilj rada jeste i prikazivanje alternativnih izvora finansiranja javnih preduzeća, koje preduzeća mogu iskoristiti u slučaju suočavanja sa finansijskim problemima. Istraživanjem je utvrđeno da javna preduzeća u Loznici nemaju visoke dugoročne obaveze, ali da to i nije slučaj sa ostalim javnim preduzećima u Srbiji.
Abstract
In contemporary business conditions, that is, in a market economy, business success of a company has to be based on a basic economic and business principle of accomplishing the best possible business results with as little investments as possible. Considering that public utilities carry out public interest activities and employ a large number of people in Serbia, a need emerges to analyze their current status. The goal of this business analysis is to find out appropriate ways of improving public utilities business, including the improvement of the entire public utilities sector in Serbia. The subject of this paper is the analysis of indebtedness of public utilities on the territory of the city of Loznica. Special attention is paid to enterprises that have long-term liabilities in their business. The aim of this paper is a realistic presentation of the indebtedness of public utilities whose founder is the City of Loznica. The amount of indebtedness of local companies is compared in relation to the average indebtedness of public companies from the territory of the Republic of Serbia and the Mačva District. The City of Loznica has established five public companies, with three public companies performing communal activities. The paper will use the ratio analysis of financial indicators. The business operations of the utilities in the period from 2017 to 2019 will be analysed. In addition, the aim of this paper is to present alternative sources of financing for public utilities, which companies can use in case of facing financial problems. The research established that public utilities in Loznica do not have high long-term liabilities, but that this is not the case with other public utilities in Serbia.
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