Accounting analysis of financial flows' influence on the company's financial standing (CROSBI ID 595657)
Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija
Podaci o odgovornosti
Barbieri, Alfio ; Černe, Ksenija
engleski
Accounting analysis of financial flows' influence on the company's financial standing
According to accounting point of view the financial standing of a company is determined through series of financial indicators. Indicators of financial statements analysis that are usually used are calculated as relation between ending state of two or more complementary values. Such practice is common in both theoretical and practical discussions. However, we consider that it is extremely important and useful to determine financial indicators that show the flow of growth of certain complementary values in a specific period. Thereby we determine the size of contribution of balance sheet categories’ increment to specific indicator. Consequently, in the paper the theoretical approach will be elaborated and practically shown.
financial statements analysis; financial indicators; increment flow
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Podaci o prilogu
52-61.
2013.
objavljeno
Podaci o matičnoj publikaciji
Pametna organizacija - Talenti. Vitka oraniziranost. Internet stvari. Smart organization - High Potentials. Lean Organization. Internet of Things.
Balantič, Zvone et al
Portorož: Moderna organizacija
978-961-232-265-6
Podaci o skupu
32nd International Conference on Organizational Science Development, Smart Organization: High Potentials, Lean Organization, Internet of Things
predavanje
20.03.2013-22.03.2013
Portorož, Slovenija