ANALYSIS OF PROFIT AND LOSS STATEMENT OF THE LISTED COMPANIES IN CROATIA (CROSBI ID 708018)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Roška, Vlasta ; Kuvačić, Dalija, Merkaš, Zvonko
engleski
ANALYSIS OF PROFIT AND LOSS STATEMENT OF THE LISTED COMPANIES IN CROATIA
The efficiency of business results of listed companies is significant for investors. If total revenues increase from the year to year, especially business revenues from regular activities, investors receive a positive result of their investment. However, investors pay special attention to the efficiency of costs management, especially of operating expenses to create a revenue. If companies have a bigger increase in revenue than in business expenditures, the management and the investors are satisfied. If lower growth in expenditures is accompanied by faster growth of revenue, management and investor can expect a good reward, bonus or dividends. The main goal of this paper is to determine how successful are managers of listed companies on the Zagreb Stock Exchange for the selected business year in the research period from 2008 to 2017 in increasing of profits of shareholders in the way to maximize the revenues and minimize the expenditures and have they managed to achieve results prior to the financial crisis. The data are processed statistically with the SPSS programme. Vertical analysis of companies listed at the Zagreb Stock Exchange has pointed out a need for improvement of revenues from regular business, i.e. sales. Horizontal analysis of listed companies shows that proportions of the profit and loss statements from 2008 have not yet been achieved. Also, the cost-effectiveness indicators show that a company’s management is a little bit more efficient today than in the past, but the reason is financial revenue, and not the increase in sales operation.
Profit and loss statement, cost-effectiveness indicators, revenue, expenses, sales revenue, profit
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Podaci o prilogu
63-72.
2019.
objavljeno
10.31410/EMAN.S.P.2019.63
Podaci o matičnoj publikaciji
ANALYSIS OF PROFIT AND LOSS STATEMENT OF THE LISTED COMPANIES IN CROATIA
Bevanka, Vuk
Beograd: Association of Economists and Managers of the Balkans, Faculty of Management Koper – Koper, Slovenia ; DOBA Business School - Maribor, Slovenia ; Integrated Business Faculty - Skopje, Macedonia ; Faculty of Management - Zajecar, Serbia
978-86-80194-19-6
2683-4510
Podaci o skupu
3rd International Scientific Conference on Economics and Management (EMAN 2019)
predavanje
28.03.2019-28.03.2019
Ljubljana, Slovenija