engleski

Positioning enterprises by aggregate performance indicator

This paper establishes the procedure of comparing and classifying of 1744 productive enterprises from the Split-Dalmatian County in terms of performance indicators in 2002. Current liquidity coefficient, degree self financing and total asset turnover have been chosen as unavoidable at different levels of decision-making. Namely, performance status should be analyzed at least trough the indicators which show the main flows of profitability, liquidity, indebtedness and activity. In our research we find smart to include profitability as one of the criteria of homogenization process. This step of the procedure has been defined in the second chapter. So, for comparison and classify the basic set of manufacturing enterprises had to be made homogeneous and according to the chosen criteria it was divided into three sub-sets: "incomparable", "losers" and "winners". After that the aggregate performance indicator has been established in order to classify the subset of "winners". The paper also provides the complete procedure of defining the relative classifying importance of the chosen indicators. At the end the entire data base has been classified in the homogeneous subsets of manufacturing enterprises from the Split-Dalmatian County.

aggregate performance indicator; linear discriminant analysis; relative weights; comparison and classifying

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