The subject of this research is business performance and the importance of ratio analysis as an important instrument of financial functions of an enterprise. An enterprise that operates in the area of Srem was observed as the subject of the analysis, and its main activity is production and distribution of products intended for animal feed and for pets. The aim of the research is to show theoretical and methodological problems and opportunities of an integrated system of measuring and monitoring the performance of enterprises, in accordance with the strategy of expanding the range of the production program. On the basis of the financial statements of the analyzed enterprise, a ratio analysis is conducted for the period 2013-2015. According to the amounts coefficients ratio, the analyzed company regularly meets its payment obligations while maintaining the necessary scope and structure of working capital and the preservation of good credit standing.
Predmet ovog istraživanja usmeren je na performanse poslovanja i značaj racio analize, kao važnog instrumenat finansijske funkcije preduzeća. Kao predmet analize posmatrano je preduzeće koje posluje na području Srema, a delatnost mu je proizvodnja i distribucija proizvoda namenjenih za ishranu domaćih životinja i za kućne ljubimce. Cilj istraživanja je da ukaže na teorijsko-metodološke probleme i mogućnosti integrisanog sistema merenja i praćenja performansi u preduzeća, u skladu sa strategijom proširenja asortimana proizvodnog programa. Na bazi finansijskih izveštaja analiziranog preduzeća, urađena je racio analiza, za period od 2013. do 2015.godine. Prema iznosima racio koeficijenata, analizirano preduzeće uredno izmiruje dospele obaveze uz održavanje potrebnog obima i strukture obrtnih sredstava i očuvanje dobrog kreditnog boniteta.
Keywords:
areas / fruit production / Serbia / Vojvodina / trends / preduzeće / poslovanje / finansijski izveštaji / racio analiza
Source:
Agroekonomika, 2016, 45, 71, 93-103
Publisher:
Univerzitet u Novom Sadu - Poljoprivredni fakultet - Departman za ekonomiku poljoprivrede i sociologiju sela, Novi Sad
TY - JOUR
AU - Sredojević, Zorica
AU - Naumovski, Vladimir
AU - Kresović, Branka
PY - 2016
UR - http://aspace.agrif.bg.ac.rs/handle/123456789/4320
AB - The subject of this research is business performance and the importance of ratio analysis as an important instrument of financial functions of an enterprise. An enterprise that operates in the area of Srem was observed as the subject of the analysis, and its main activity is production and distribution of products intended for animal feed and for pets. The aim of the research is to show theoretical and methodological problems and opportunities of an integrated system of measuring and monitoring the performance of enterprises, in accordance with the strategy of expanding the range of the production program. On the basis of the financial statements of the analyzed enterprise, a ratio analysis is conducted for the period 2013-2015. According to the amounts coefficients ratio, the analyzed company regularly meets its payment obligations while maintaining the necessary scope and structure of working capital and the preservation of good credit standing.
AB - Predmet ovog istraživanja usmeren je na performanse poslovanja i značaj racio analize, kao važnog instrumenat finansijske funkcije preduzeća. Kao predmet analize posmatrano je preduzeće koje posluje na području Srema, a delatnost mu je proizvodnja i distribucija proizvoda namenjenih za ishranu domaćih životinja i za kućne ljubimce. Cilj istraživanja je da ukaže na teorijsko-metodološke probleme i mogućnosti integrisanog sistema merenja i praćenja performansi u preduzeća, u skladu sa strategijom proširenja asortimana proizvodnog programa. Na bazi finansijskih izveštaja analiziranog preduzeća, urađena je racio analiza, za period od 2013. do 2015.godine. Prema iznosima racio koeficijenata, analizirano preduzeće uredno izmiruje dospele obaveze uz održavanje potrebnog obima i strukture obrtnih sredstava i očuvanje dobrog kreditnog boniteta.
PB - Univerzitet u Novom Sadu - Poljoprivredni fakultet - Departman za ekonomiku poljoprivrede i sociologiju sela, Novi Sad
T2 - Agroekonomika
T1 - Evaluation of business performance contributing to strategy development of enterprises
T1 - Evaluacija poslovnih perfomansi u funkciji strategije razvoja preduzeća
EP - 103
IS - 71
SP - 93
VL - 45
UR - https://hdl.handle.net/21.15107/rcub_agrospace_4320
ER -
@article{
author = "Sredojević, Zorica and Naumovski, Vladimir and Kresović, Branka",
year = "2016",
abstract = "The subject of this research is business performance and the importance of ratio analysis as an important instrument of financial functions of an enterprise. An enterprise that operates in the area of Srem was observed as the subject of the analysis, and its main activity is production and distribution of products intended for animal feed and for pets. The aim of the research is to show theoretical and methodological problems and opportunities of an integrated system of measuring and monitoring the performance of enterprises, in accordance with the strategy of expanding the range of the production program. On the basis of the financial statements of the analyzed enterprise, a ratio analysis is conducted for the period 2013-2015. According to the amounts coefficients ratio, the analyzed company regularly meets its payment obligations while maintaining the necessary scope and structure of working capital and the preservation of good credit standing., Predmet ovog istraživanja usmeren je na performanse poslovanja i značaj racio analize, kao važnog instrumenat finansijske funkcije preduzeća. Kao predmet analize posmatrano je preduzeće koje posluje na području Srema, a delatnost mu je proizvodnja i distribucija proizvoda namenjenih za ishranu domaćih životinja i za kućne ljubimce. Cilj istraživanja je da ukaže na teorijsko-metodološke probleme i mogućnosti integrisanog sistema merenja i praćenja performansi u preduzeća, u skladu sa strategijom proširenja asortimana proizvodnog programa. Na bazi finansijskih izveštaja analiziranog preduzeća, urađena je racio analiza, za period od 2013. do 2015.godine. Prema iznosima racio koeficijenata, analizirano preduzeće uredno izmiruje dospele obaveze uz održavanje potrebnog obima i strukture obrtnih sredstava i očuvanje dobrog kreditnog boniteta.",
publisher = "Univerzitet u Novom Sadu - Poljoprivredni fakultet - Departman za ekonomiku poljoprivrede i sociologiju sela, Novi Sad",
journal = "Agroekonomika",
title = "Evaluation of business performance contributing to strategy development of enterprises, Evaluacija poslovnih perfomansi u funkciji strategije razvoja preduzeća",
pages = "103-93",
number = "71",
volume = "45",
url = "https://hdl.handle.net/21.15107/rcub_agrospace_4320"
}
Sredojević, Z., Naumovski, V.,& Kresović, B.. (2016). Evaluation of business performance contributing to strategy development of enterprises. in Agroekonomika
Univerzitet u Novom Sadu - Poljoprivredni fakultet - Departman za ekonomiku poljoprivrede i sociologiju sela, Novi Sad., 45(71), 93-103.
https://hdl.handle.net/21.15107/rcub_agrospace_4320
Sredojević Z, Naumovski V, Kresović B. Evaluation of business performance contributing to strategy development of enterprises. in Agroekonomika. 2016;45(71):93-103.
https://hdl.handle.net/21.15107/rcub_agrospace_4320 .
Sredojević, Zorica, Naumovski, Vladimir, Kresović, Branka, "Evaluation of business performance contributing to strategy development of enterprises" in Agroekonomika, 45, no. 71 (2016):93-103,
https://hdl.handle.net/21.15107/rcub_agrospace_4320 .
