Naslov
Analysis of the Balance Sheet Categories' Flows

Autori
Barbieri, Alfio ; Peruško, Ticijan ; Černe, Ksenija

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Kakovost. Inovativnost. Prihodnost. Quality. Innovation. Future / Ferjan, Marko ; Kljajić Borštnar, Mirjana ; Marič, Miha ; Pucihar, Andreja - Portorož : Modrna organizacija v okviru Univerze v Mariboru - Fakultete za organizacijske vede, 2012, 84-91

ISBN
978-961-232-253-3

Skup
31.st International Conference on Organizational Science Development, Quality, Innovation, Future.

Mjesto i datum
Portorož, Slovenija, 21.03.2012. - 23.03.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
balance sheet; flows; trend

Sažetak
The balance sheet, along with the profit and loss account and statement of cash flows, is an important tool for investors to obtain insight into a company and its operations. The balance sheet is a snapshot of the company’s accounts - comprising its assets, liabilities and shareholders’ equity at a specific point in time. The purpose of the balance sheet is to give users an idea of the company’s financial position along with displaying what the company owns and owes. It is important that all investors know how to use, analyze and read this financial statement. The flow of balance sheet categories is determined by the changes in the balance sheet categories and categories of income statement. The interdependency between trends of balance categories is obvious - the trend of one particular balance category can be expressed as the resultant of other trends of balance categories. It is typical that the trend of balance categories has an adequate impact on the trends of successfulness in business. So, when there are structural increases and increases in the balance sheet categories, it can be expected that such situation would, in normal conditions, positively affect the trends of successfulness.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA