Naslov
Accounting analysis of financial flows' influence on the company's financial standing

Autori
Barbieri, Alfio ; Černe, Ksenija

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Pametna organizacija - Talenti. Vitka oraniziranost. Internet stvari. Smart organization - High Potentials. Lean Organization. Internet of Things. / Balantič, Zvone et al - Portorož : Moderna organizacija, 2013, 52-61

ISBN
978-961-232-265-6

Skup
32nd International Conference on Organizational Science Development, Smart Organization: High Potentials, Lean Organization, Internet of Things

Mjesto i datum
Portorož, Slovenija, 20.03.2013. - 22.03.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial statements analysis; financial indicators; increment flow

Sažetak
According to accounting point of view the financial standing of a company is determined through series of financial indicators. Indicators of financial statements analysis that are usually used are calculated as relation between ending state of two or more complementary values. Such practice is common in both theoretical and practical discussions. However, we consider that it is extremely important and useful to determine financial indicators that show the flow of growth of certain complementary values in a specific period. Thereby we determine the size of contribution of balance sheet categories’ increment to specific indicator. Consequently, in the paper the theoretical approach will be elaborated and practically shown.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA