Pregled bibliografske jedinice broj: 766507
Using financial parameters to identify elements of creating and retaining maritime firms’ stakeholder – value within the value in use concept
Using financial parameters to identify elements of creating and retaining maritime firms’ stakeholder – value within the value in use concept // Pomorstvo : scientific journal of maritime research, 29 (2015), 1; 16-22 (međunarodna recenzija, pregledni rad, znanstveni)
CROSBI ID: 766507 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Using financial parameters to identify elements of creating and retaining maritime firms’ stakeholder – value within the value in use concept
Autori
Brlečić Valčić, Sonja ; Katunar, Jana ; Katunar, Hrvoje
Izvornik
Pomorstvo : scientific journal of maritime research (1332-0718) 29
(2015), 1;
16-22
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni
Ključne riječi
Value creation ; Value retention ; Stakeholder value ; Free cash flow ; The value in use ; Maritime firms
Sažetak
The creation and retention of stakeholder value in the value in use concept are parts of modern busi- ness models oriented towards sustainable business, which depends on the entity’s ability to create stable cash flows. In order to be able to identify the parameters on which business processes depend and based on them create and preserve the value, it is important to analyses the financial parameters and their relationships. Therefore, within this research the authors analyses the financial indicators of maritime companies and brings them in relation with the creation and preservation of cash flow. Based on previous scientific research, the obtained results are brought into relation with prior identified qualitative factors associated with the creation and preservation of stakeholder value. The results showed that the proposed measurements: working capital, changes in non-cash working capital, return on equity (ROE), business excellence model (BEX), the index value creation (ex2), liquidity (ex3), return on assets (ROA) and capital turnover ratio, proved to be effective for testing the stability of cash flow, which is an important indicator of value creation.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Napomena
This work has been supported by the Croatian Science Foundation under the project 6558 Business and Personal Insolvency: The Ways to Overcome Excessive Indebtedness and it's a part of a project "Koncepti i metode troškovnog i upravljačkog računovodstva u javnom sektoru Republike Hrvatske" (number:13.02.1.2.09).
POVEZANOST RADA
Projekti:
HRZZ-IP-2013-11-6558 - Poslovna i osobna insolventnost - putevi izlaska iz prezaduženosti (BPII) (Dimitrić, Mira, HRZZ - 2013-11) ( CroRIS)
Ustanove:
Ekonomski fakultet, Rijeka,
Sveučilište Libertas
