Management of liquidity and liquid assets in small and medium-sized enterprises (CROSBI ID 284628)
Prilog u časopisu | pregledni rad (znanstveni) | međunarodna recenzija
Podaci o odgovornosti
Kontuš, Eleonora ; Mihanović, Damir
engleski
Management of liquidity and liquid assets in small and medium-sized enterprises
Management of liquidity and liquid assets focuses on cash inflows and outflows along with a trade-off between liquidity versus investment of surplus cash in order to improve profitability. Firstly, the purpose of the empirical part of the study is to analyze liquidity of small and medium-sized enterprises (S.M.E.s) and, secondly, to explore the dependence between liquidity and profitability. Thirdly, the aim of the theoretical research is to explore liquidity and liquid assets as well as their determinants. In this part we focus on developing a new mathematical model for calculating net earnings through decreasing the amount of liquid assets. The scientific contribution of this research is a reasonably user-friendly and innovative mathematical model for calculating net earnings through decreasing the amount of liquid assets. With this model an enterprise can consider net profitability through decreasing the amount of liquid assets and investing surplus cash or through reducing current liabilities in order to improve its income and profitability.
liquidity ; liquid assets ; net savings ; profitability ; mathematical model
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o izdanju
32 (1)
2019.
3247-3265
objavljeno
1331-677X
1848-9664
10.1080/1331677X.2019.1660198