LIKVIDNOST PRIVREDNIH DRUŠTAVA I PREDUZETNIKA SEKTORA I-USLUGE SMEŠTAJA I ISHRANE U REPUBLICI SRBIJI
Ključne reči:
likvidnost, racio pokazatelji, privredna društva, preduzetnici, Sektor I-Usluge smeštaja i ishrane, Republika Srbija
Sažetak
Cilj rada je da se utvrdi nivo i kretanje likvidnosti privrednih društava i preduzetnika Sektora I-Usluge smeštaja i ishrane u Republici Srbiji u periodu od 2013. do 2020. godine. Za potrebe istraživanja korišćeni su zbirni podaci o poslovanju privrednih društava i preduzetnika koji posluju u okviru posmatranog sektora, a koje sastavlja i publikuje Agencija za privredne registre u formi Godišnjeg biltena finansijskih izveštaja. U radu je likvidnost merena racijom opšte likvidnosti, racijom redukovane likvidnosti, racijom gotovinske likvidnosti i neto obrtnim kapitalom. Utvrđeno je da, uz prisutne fluktuacije tokom posmatranog perioda, i privredna društva i preduzetnike karatkeriše niska vrednost pokazatelja likvidnosti, odnosno vrednosti ovih pokazatelja su ispod graničnih. Takođe, istraživanje pokazuje da je vrednost korišćenih pokazatelja likvidnosti, u najvećoj meri, na nešto višem nivou kod preduzetnika u odnosu na privredna društva.
Reference
Agencija za privredne registre, Godišnji bilteni finansijskih izveštaja od 2014. do 2020. godine, Dostupno na: www.apr.gov.rs [datum pristupa 20.6.2021. godine]
Al-Kassar, T.A., & Soileau, J.S. (2014). Financial performance evaluation and bankruptcy prediction (failure). Arab Economic and Business Journal, 9(2), 147–155. https://doi.org/10.1016/j.aebj.2014.05.010
Bogićević, J., Karapavlović, N., & Jovković, B. (2021a). Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia. Economic Themes, 59(1), 95-108. https://doi.org/10.2478/ethemes-2021-0006.
Bogićević, J., Mitrović, A., & Knežević, S. (2021b). Agriculture, Forestry and Fishing Sector Liquidity in the Republic of Serbia. Fresenius Environmental Bulletin, 30(6A), 6865-6873.
Britton, A., & Waterson, C. (2006). Financial Accounting. 4th edition, Harlow: Pearson Education Limited.
Chibili, N. M. (2010). Basic Management Accounting for the Hospitality Industry. 2nd edition, Houten: Noordhoff Uitgevers Groningen.
Diakomihalis, M. (2012). The accuracy of Altman’s models in predicting hotel bankruptcy. International Journal of Accounting and Financial Reporting, 2(2), 96-113. doi:10.5296/ijafr. v2i2.2367.
Helfert, E. A. (2001). Financial Analysis: Tools and Techniques - A Guide for Managers. New York: McGraw-Hill.
Heriyanto, S., Purnamasari, R., Arum, M., Suheny, E., & Nuryanto, U.W. (2021). Analysis of Financial Statements as Assessing the Financial Performance (Study at the Cement Sub-Sector Manufacturing Period 2016-2018). Ilomata International Journal of Management (IJJM), 2(2), 51-65.
Jagels, M. G. (2006). Hospitality management accounting. 9th edition, New Jersey: John Wiley & Sons Inc.
Jovanović, D., Todorović, M., & Grbić, M. (2017). Financial Indicators as Predictors of Illiquidity. Romanian Journal of Economic Forecasting, 20(1), 128-149.
Knežević, A., Mitrović, A., Vujić, M., & Grgur, A. (2019). Analiza finansijskih izveštaja. Beograd: Samostalno izdanje autora.
Knežević, P.S., & Fabris, M. (2012). Identifikovanje i analiza postupaka banke u slučaju nesolventnosti dužnika. Računovodstvo, 56(1-2), 68-78.
Liu, C. (Maggie), O’Farrell, G., Wei, K., & Yao, L.J. (2013). Ratio analysis comparability between Chinese and Japanese firms. Journal of Asia Business Studies, 7(2), 185–199. https://doi.org/10.1108/15587891311319468
Milojević, S., & Čović, I. (2020). Manipulation Detection in Financial Statements. In Tasev, H. R. (ed.). IAI Academic Conference Proccedings, 03 July 2020, Virtual Conference, International Academic Institute, pp. 255-260.
Milojević, S., Paunović, J., & Vuksanović, N. (2020). The Role of Accountants in Litigation Support and Expert Witnessing in the Republic of Serbia. In Apostolovska-Stepanoska, M. (ed.) International Academic Conference Education and Social Sciences Business and Economics, 2 March 2020, Belgrade, Republic of Serbia. Belgrade: International Academic Institute, pp. 255-260.
Mitrić, М., Stanković, A., & Lakićević, А. (2012). Forensic Accounting – the Missing Link in Education and Practice, Management - Journal for Theory and Practice Management, 65, 41-50.
Mitrović, A., Knežević, S., & Milašinović, M. (2021). Profitability analysis of hotel companies in the Republic of Serbia. Hotel and Tourism Management, 9(1), 121-134. https://doi.org/10.5937/menhottur2101121M.
Vasilev, D., Cvetković, D., & Grgur, A. (2019). Detection of fraudulent actions in the financial statements with particular emphasis on hotel companies. Hotel and Tourism Management, 7(1), 115-125. https://doi.org/10.5937/menhottur1901115V.
Walsh, C. (2006). Key management ratios: The clearest guide to the critical number that drive your business. 4th edition, Harlow: Pearson Education Limited.
Кnežević, P.S. & Fabris, M. (2010). Upravljanje obrtnim sredstvima i kratkoročnim obavezama. Računovodstvo, 54(11-12), 61-72.
Кnežević, P.S., Dmitrović, V., Jovanović, M., & Obradović, T. (2011). Upravljanje potraživanjima od kupaca u funkciji podrške uspešnosti poslovanja. Menadžment: Časopis za teoriju i praksu menadžmenta, 58, 49-57.
Al-Kassar, T.A., & Soileau, J.S. (2014). Financial performance evaluation and bankruptcy prediction (failure). Arab Economic and Business Journal, 9(2), 147–155. https://doi.org/10.1016/j.aebj.2014.05.010
Bogićević, J., Karapavlović, N., & Jovković, B. (2021a). Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia. Economic Themes, 59(1), 95-108. https://doi.org/10.2478/ethemes-2021-0006.
Bogićević, J., Mitrović, A., & Knežević, S. (2021b). Agriculture, Forestry and Fishing Sector Liquidity in the Republic of Serbia. Fresenius Environmental Bulletin, 30(6A), 6865-6873.
Britton, A., & Waterson, C. (2006). Financial Accounting. 4th edition, Harlow: Pearson Education Limited.
Chibili, N. M. (2010). Basic Management Accounting for the Hospitality Industry. 2nd edition, Houten: Noordhoff Uitgevers Groningen.
Diakomihalis, M. (2012). The accuracy of Altman’s models in predicting hotel bankruptcy. International Journal of Accounting and Financial Reporting, 2(2), 96-113. doi:10.5296/ijafr. v2i2.2367.
Helfert, E. A. (2001). Financial Analysis: Tools and Techniques - A Guide for Managers. New York: McGraw-Hill.
Heriyanto, S., Purnamasari, R., Arum, M., Suheny, E., & Nuryanto, U.W. (2021). Analysis of Financial Statements as Assessing the Financial Performance (Study at the Cement Sub-Sector Manufacturing Period 2016-2018). Ilomata International Journal of Management (IJJM), 2(2), 51-65.
Jagels, M. G. (2006). Hospitality management accounting. 9th edition, New Jersey: John Wiley & Sons Inc.
Jovanović, D., Todorović, M., & Grbić, M. (2017). Financial Indicators as Predictors of Illiquidity. Romanian Journal of Economic Forecasting, 20(1), 128-149.
Knežević, A., Mitrović, A., Vujić, M., & Grgur, A. (2019). Analiza finansijskih izveštaja. Beograd: Samostalno izdanje autora.
Knežević, P.S., & Fabris, M. (2012). Identifikovanje i analiza postupaka banke u slučaju nesolventnosti dužnika. Računovodstvo, 56(1-2), 68-78.
Liu, C. (Maggie), O’Farrell, G., Wei, K., & Yao, L.J. (2013). Ratio analysis comparability between Chinese and Japanese firms. Journal of Asia Business Studies, 7(2), 185–199. https://doi.org/10.1108/15587891311319468
Milojević, S., & Čović, I. (2020). Manipulation Detection in Financial Statements. In Tasev, H. R. (ed.). IAI Academic Conference Proccedings, 03 July 2020, Virtual Conference, International Academic Institute, pp. 255-260.
Milojević, S., Paunović, J., & Vuksanović, N. (2020). The Role of Accountants in Litigation Support and Expert Witnessing in the Republic of Serbia. In Apostolovska-Stepanoska, M. (ed.) International Academic Conference Education and Social Sciences Business and Economics, 2 March 2020, Belgrade, Republic of Serbia. Belgrade: International Academic Institute, pp. 255-260.
Mitrić, М., Stanković, A., & Lakićević, А. (2012). Forensic Accounting – the Missing Link in Education and Practice, Management - Journal for Theory and Practice Management, 65, 41-50.
Mitrović, A., Knežević, S., & Milašinović, M. (2021). Profitability analysis of hotel companies in the Republic of Serbia. Hotel and Tourism Management, 9(1), 121-134. https://doi.org/10.5937/menhottur2101121M.
Vasilev, D., Cvetković, D., & Grgur, A. (2019). Detection of fraudulent actions in the financial statements with particular emphasis on hotel companies. Hotel and Tourism Management, 7(1), 115-125. https://doi.org/10.5937/menhottur1901115V.
Walsh, C. (2006). Key management ratios: The clearest guide to the critical number that drive your business. 4th edition, Harlow: Pearson Education Limited.
Кnežević, P.S. & Fabris, M. (2010). Upravljanje obrtnim sredstvima i kratkoročnim obavezama. Računovodstvo, 54(11-12), 61-72.
Кnežević, P.S., Dmitrović, V., Jovanović, M., & Obradović, T. (2011). Upravljanje potraživanjima od kupaca u funkciji podrške uspešnosti poslovanja. Menadžment: Časopis za teoriju i praksu menadžmenta, 58, 49-57.
