Naslov
Sanacija financijskog poslovanja malih i srednjih trgovačkih društava
(Financial reorganization of the business operations of small and medium-sized companies)

Autori
Marković, Ivan

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

Izvornik
Entrepreneurship, Finance and Accounting / Habek, Mladen - Zagreb : Udruga Hrvatski računovođa, 2002, 75-88

Skup
Entrepreneurship, Finance and Accounting

Mjesto i datum
Rovinj, Hrvatska, 10.10.2002. - 12.10.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
sanacija financijskog poslovanja; financijski rezultat; imovina; obveze; novčani tijekovi
(financial reorganization; financial results; assets; liabilities; cash flows)

Sažetak
The work deals with the issues of financial reorganization of small and medium-sized companies. The autor points to the measures referring to: 1) balance sheet reorganization (current and fixed assets, short-term and long-term financing sources, as well as financial imbalance and hidden losses in the balance sheet), 2) profit and loss account, respectively financial result reorganization (income, expenditure, loss and distribution of the realized net profit), and 3) cash flow readjustment (pecuniary revenue and expenses). The paper specially emphasizes the interdependence between the readjustments of the balance sheet, profit and loss account and cash flows.

Izvorni jezik
Hrvatski

Znanstvena područja
Ekonomija

POVEZANOST RADA