Barbieri, Alfio and Černe, Ksenija (2013) Accounting analysis of financial flows' influence on the company's financial standing. In: 32nd International Conference on Organizational Science Development, Smart Organization: High Potentials, Lean Organization, Internet of Things. Moderna organizacija v okviru Univerze v Mariboru - Fakultete za organizacijske vede, Portorož, Slovenija, pp. 52-61. ISBN 978-961-232-265-6
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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.
Tip objekta: | Dio knjige |
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Mentor: | NIJE ODREĐENO |
Ključni pojmovi: | financial statements analysis, financial indicators, increment flow |
Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.4 Računi (konta). Računovodstveni sustavi. Računovodstvo troškova 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.6 Službeno ispitivanje i verifikacija računa, konta. Revizija |
Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
Datum pohrane: | 20 Feb 2014 07:12 |
Zadnja promjena: | 20 Feb 2014 07:12 |
URI: | http://eknjiznica.unipu.hr/id/eprint/3198 |
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