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- posete u poslednjih 30 dana:5
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2016, vol. 63, br. 4, str. 1379-1393
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Pravni aspekt finansijske analize u agrobiznisu u Srbiji
Legal aspects of financial analysis in agribusiness companies in Serbia
aUniverzitet u Kragujevcu, Ekonomski fakultet bUniverzitet Educons, Fakultet poslovne ekonomije, Sremska Kamenica cBelgrade Business School, Belgrade dSerbian glass factory, Paraćin eAlfa univerzitet, Beograd fMilitary Security Agency, Ministry of Defense, Belgrade
e-adresa: majstorovicaleksandar@gmail.com, jova.miloradic@ gmail.com, s.andzic@bbs.edu.rs, rosa.andzic@bbs.edu.rs, gdivac@gmail.com, andjelka.anicic@alfa.edu.rs, zoran.mirkovic@mod.gov.rs
Keywords: accounting analysis; agribusiness company; financial statement positions; financial statements
Sažetak
Kako je kompanija živi organizam, njen rast i razvoj zavise od adekvatnosti planiranja, kontrole i anlitičkih procedura koje preduzeće koristi u svim aspektima sopstvenog poslovanja. Pod tim uslovima, finansijsko-računovodstvene analize prvenstveno podrazumevaju adekvatnost praćenja informacija obelodanjenih u finansijskim izveštajima, a posebno analizu podataka koji su značajni za samo preduzeće. Poznavanje i primena savremenih računovodstvenih analiza omogućiće menadžmentu preduzeća širok spektar mogućnosti u pogledu rasta i razvoja preduzeća u skladu sa unapred osmišljenom i prezentovanom vizijom i misijom.
Abstract
As a company is a living organism, its growth and development depends on the adequacy of planning, control and analytical procedures that are in use in all aspects of their own business. Under such conditions, the accounting analysis involves primarily adequate monitoring already included in the displayed information contained in the financial statements and in particular the analysis of data that are essential to the operation of any enterprise. Knowledge and the application of modern accounting analysis will give to the agribusiness company management a wide range of options in terms of uninterrupted growth and development of the agribusiness company in accordance with a pre-designed and presented vision and mission.
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