Analiza uticaja savremenih finansijskih koncepata na poslovne performanse preduzeća u Srbiji
Sažetak
Glavni fokus ovog rada je analiza primene savremenih finansijskih koncepata kao što su NPV, IRR itd. u svakodnevnim poslovnim aktivnostima preduzeća u Srbiji. Cilj rada je uspostavljanje veze između primene savremenih finansijskih koncepata i profitabilnosti kompanije, kvantifikovane indikatorom neto dobiti, koristeći binarnu logističku regresiju. Sama implementacija je ispitana putem uzorka koji se sastoji od 65 kompanija i upitnika koji su poslati finansijskim direktorima u periodu od 2015. do 2018. godine. Sprovedena su dva istraživanja: analiza odgovora 65 finansijskih direktora u periodu od 2015. do 2018. godine i analiza pokazatelja profitabilnosti kompanija u uzorku, dobijenih iz relevantnih dokumenata poput bilansa stanja, bilansa uspeha, Napomena uz finansijske izveštaje i Godišnjih izveštaja o poslovanju u periodu od 2015. do 2018. godine. Sprovedeno istraživanje potvrđuje da dobro definisana investiciona politika uz primenu odgovarajućih tehnika budžetiranja kapitala, pozitivno utiče na poslovne rezultate kompanija u Srbiji. Međutim, za uspešne poslovne performance čisto tehničko znanje nije dovoljno – fleksibilnost i prilagodljivost menadžera dobija sve veći značaj u promenljivom ekonomskom okruženju.
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