Finansijska pozicija i kreditni rejting kompanija u cirkularnoj ekonomiji Srbije
Sažetak
Koncept cirkularne ekonomije sve više dobija na značaju. Najrazvijenije ekonomije sveta sve više pažnje poklanjaju ovom konceptu. Potvrdu prethodno navedenom predstavlja i specijalni dokument koji je usvojila Evropska Unija a koji se direktno odnosi na ovaj koncept. U Srbiji, koncept cirkularne ekonomije nalazi se u ranoj fazi razvoja i prisutan je pre svega u proizvodnom sektoru. Ova analiza odnosi se na uzorak od šest kompanija koje posluju u šest različitih sfera poslovanja u cirkularnoj ekonomiji. Cilj istraživanja je da analizira perspektive novog koncepta u privredi Srbije, kroz procenu finansijske pozicije i kreditnog rejtinga analiziranih kompanija kroz Altmanov Z’ i Z’’- prilagođen model. Sprovedena analiza pokazuje da kompanije koje su bile predmet istraživanja imaju optimistične procene svoje finansijske pozicije i kreditnog rejtinga u nastupajućem periodu. Imajući u vidu prethodno navedeno, otvara se perspektiva za razvoj koncepta cirkularne ekonomije u Srbiji.
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