| Implementation and Restraints of Ratio Analysis of Financial
Reports in Financial Decision Making | Primena i ogranicenja racio analize iinansijskih izveštaja u poslovnom odlucivanju |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2011.61.3 Number: 61 Year: 2011 UDC: 657.14/.17(047.32) ; 005.52:005.33 [tmx] [bow] |
Snežana Knežević
Institution: Faculty of Organizational Sciences, University of Belgrade | Snežana Knežević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Sladana Barjaktarović Rakočević
Institution: Faculty of Organizational Sciences, University of Belgrade | Sladana Barjaktarović Rakočević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Draginja Ðurić
Institution: Banca Intesa, Belgrade | Draginja Ðurić
Institucija: Banka Intesa, Beograd |
Abstract
Financial ratios are used to compare the financial performance of companies during the period and comparisons
between companies, focusing on similarities, differences and trends. They are used by managers, financial analysts,
appraisers, regulators, investors, creditors and others. As a managerial technique, the ratio analysis has a
very wide application, but also certain restraints, hence the results obtained should be interpreted carefully, in
order that they should serve as a basis for evaluating financial performance and decision making | Apstrakt
Finansijska racija se koriste za poredenje finansijskih performansi kompanija tokom perioda i poredenje izmedu kompanija, sa fokusom na slicnosti, razlike i trendove. Koriste je menadžeri, finansijski analiticari, procenitelji, regulatorna tela, investitori, poverioci i drugi. Racio analiza kao menadžerska tehnika ima veoma širokuprimenu, ali i ogranicenja, zbog kojih treba pažljivo tumaciti dobijene reuzultate, koji bi trebalo da posluže kao osnov za ocenjivanje finansijskih performansi i odlucivanje. |
| Pages: 25-31 | Strane: 25-31 |