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Journal of Process Management. New Technologies
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2017, vol. 5, br. 2, str. 36-44
Financial aspects of current assets management in Serbian economy
(naslov ne postoji na srpskom)
aUniverzitet 'Union - Nikola Tesla', Fakultet za preduzetnički biznis i menadžment nekretnina, Beograd
bDSN Consalting, Belgrade

e-adresaajugoslav@yahoo.com, nsimic68@gmail.com, al.petrovicpn@gmail.com, anicic.dusan@yahoo.com
Sažetak
(ne postoji na srpskom)
Efficient current assets management should provide optimum level of company's net current assets as interrelation between current assets and short-term liabilities. The companies whose short-term liabilities are not proportionate to cashable current assets face the problem of insolvency and all negative consequences caused by insolvency. Rate of return to total assets measures how good is the management's use of the company property for the purpose of creating operating profit, regardless of the fact how these assets are financed. Serbian economy is burdened by insolvency and significant indebtedness under unfavorable loan terms, so adequate attention has to be dedicated to the matters of the structure of operating property and its financing in order to improve competitiveness and efficiency of business.
Reference
Aničić, J., Petrović, V., Aničić, D. (2016) Financial and marketing perspective of a company according to the concept of strategic Balance Scorecard. Journal of Process Management. New Technologies, vol. 4, br. 1, str. 10-16
Aragon, G.A. (1989) Financial management. Boston: Allyn and Bacon
Besley, S., Brigham, E. (2015) Corporate finance. Beograd: DATA STATUS
Business Registers Agency (2016) Communication on economic operations in the Republic of Serbia in 2015. Belgrade, Source
Gitman, L.J. (1991) Principles of managerial finance. New York: Harper Collins
grupa autora (2014) Priručnik za primenu kontnog okvira za srednja, mala i mikro pravna lica i preduzetnike. Beograd: Privredni savetnik
Ivanišević, M. (2008) Poslovne finansije. Beograd: Ekonomski fakultet
Kothari, J., Barone, E. (2012) Finansijsko računovodstvo - medjunarodni pristup. Beograd: DATA STATUS
Rodić, J., Andrić, M., Vukelić, G., Vuković, B. (2015) Analiza finansijskih izveštaja. Beograd
Stevanović, N., Malinić, D., Milićević, D. (2009) Upravljačko računovodstvo. Beograd: Ekonomski fakultet
 

O članku

jezik rada: engleski
vrsta rada: stručni članak
DOI: 10.5937/jouproman5-13442
objavljen u SCIndeksu: 06.05.2017.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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