Naslov
The importance and financial performance indicators of the strongest trading companies in the Republic of Croatia

Autori
Stojanović, Slobodan

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

Izvornik
Interdisciplinary Management Research XVII / Barković, Dražen ; Dernoscheg, Karl-Heinz ; Erceg, Aleksandar ; Glavaš, Jerko ; Pap, Norbert ; Runzheimer, Bodo ; Wentzel, Dirk - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences ; Hrvatska akademija znanosti i umjetnosti (HAZU), 2021, 103-122

Skup
17th Interdisciplinary Management Research (IMR 2021)

Mjesto i datum
Opatija, Hrvatska, 13.05.2021. - 15.05.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
commerce (trade), trading companies in Croatia, financial analysis, performance indicators

Sažetak
Trade (commerce) in general as well as trading companies with their trading activities are making significant part of the overall Croatian economy. There are over a quarter of the total number of registered companies that are active in the field of trade, employing more than a fifth of the total workforce in the country. Commonly, the trade has about ten percent share in Croatian gross domestic product. Together with business operations in construction, manufacturing and tourism, the trade belongs to a group of strongest local industries. Due to the above mentioned importance of trade for economic flows in Croatia, it is necessary to follow and analyse business activities and financial performance of the trading companies. There are different indicators that could be used for such purposes such as indicators in the field of productivity, economic efficiency, and profitability. The usual method for analysing and evaluating company's performance is to use financial analysis which is based on the data contained in publicly disclosed financial reports. Therefore, the aim of the paper is to give a short review of the role and basic characteristics of the trade and trading companies in Croatia. Furthermore, activities and financial performance of trading companies will be analysed on a sample of the biggest trading companies in Croatia ranked by revenues over a recent three-year period. Selected indicators such as revenues, price difference (price margin), inventory turnover ratios, debt ratios, return on equity and similar, will be analysed by using financial reports. The results of the conducted analysis will show strengths and weaknesses of trading companies and the trade in the Croatia, as well as indicate potential trends and developments in the trade sector in the near future.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA