engleski

Financial analysis – indicator of business success

Financial analysis transforms the financial reports in the information essential for decision-making and enterprise management. Analysis of financial reports performed by various instruments and procedures, which are generally unbundling and comparing the results. The authors analyzed the basic financial reports of enterprise Kraš d.d. in the period from 2013 to 2015. They use a series of scientific research methods (methods of analysis, comparison, induction, deduction, description, classification etc.) as well as certain statistical and mathematical methods. The calculation of the chain index positions of the balance sheet, profit and loss account, and cash flow report, authors assessed the financial position of companies in the market and its further development. The aim of this paper is on the basis of the conducted horizontal financial analysis to calculate the financial indicators of enterprises and rank them according to certain parameters. Based on the calculation of financial indicators it is possible to recognize the positive and negative aspects of the business enterprise and give recommendations for the success of future business.

financial analysis ; financial reports ; financial indicators ; enterprise ; business success

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