Pregled bibliografske jedinice broj: 666369
Financial ratios as an evaluation instrument of business quality in small and medium-sized enterprises
Financial ratios as an evaluation instrument of business quality in small and medium-sized enterprises // 9th CIRCLE International Conference Ibiza, 11th- 13th April 2012, Book of Abstract, Centre for International Research in Consumers, Location and their Environments
Lahti, 2012. str. 60-60 (predavanje, međunarodna recenzija, sažetak, znanstveni)
CROSBI ID: 666369 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Financial ratios as an evaluation instrument of business quality in small and medium-sized enterprises
Autori
Žager, Katarina ; Mamić Sačer, Ivana ; Dečman, Nikolina
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni
Izvornik
9th CIRCLE International Conference Ibiza, 11th- 13th April 2012, Book of Abstract, Centre for International Research in Consumers, Location and their Environments
/ - Lahti, 2012, 60-60
ISBN
978-1-56592-479-6
Skup
9th CIRCLE International Conference Ibiza, 11th-13th April 2012
Mjesto i datum
Ibiza, Španjolska, 11.04.2012. - 13.04.2012
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
financial ratios; business quality; SMEs
Sažetak
Small and medium-sized enterprises have been recognized as a separate but very important economic discipline. SMEs prepare financial statements usually for external users, primarily to meet tax regulations and legislations. Internal reports, on the other hand, are under-represented or non-existent. This means that accounting information is insufficiently used in decision-making processes and management of small and mediumsized enterprises. The more intensive explanation of internal reports could intensify financial position and business performance. They are one of the prerequisites for longterm growth and development of enterprises. In that sense, the importance of financial statement analysis needs to be stressed. Principal tools and techniques of financial statement analysis are well recognized. However, financial statement analysis is certainly not confined to horizontal and vertical analysis. Financial ratio analysis is of extreme importance. They are widely accepted in business practice of large companies, primarily because of the simplicity of its calculation and use. Bearing that in mind, the subject matter and objective of this paper is to indicate the trends and dynamics of some of the most important financial ratios of financial position and business performance of SMEs in the Republic of Croatia. Based on the obtained results, the quality of business performance will be evaluated for this important economic discipline.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
067-0000000-2486 - Harmonizacija financijskog izvještavanja malih i srednjih poduzeća (Žager, Katarina, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Zagreb