ANALYSIS FINANCIAL BALANCE AS BASE MANAGEMENT COMPANY

Dragan M., Svetislav S., Milos N. Mihajlovic, Stankovic, Nikolic
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Dragan M., Svetislav S., Milos N. Mihajlovic, Stankovic, Nikolic: Megatrend University, Faculty of Management, Zajecar, Military Academy, Belgrade, College of Applied Studies, Vranje

No 2015-01, Ekonomika, Journal for Economic Theory and Practice and Social Issues from „Ekonomika“ Society of Economists, Niš (Serbia)

Abstract: The financial position is determined by the state of financial balance, indebtedness, solvency, maintaining the real value of the capital and reproductive capacity. The company has a good financial position if financial balance ensures the safety of the maintenance of liquidity, if the debt provides full independence the company and good safety of its creditors. The financial balance assumes that the assets, which cannot be paid, by volume and time correspond to the scope and time to availability of the funding. Therefore, the analysis of financial balance is reduced to the analysis of short-term financial equilibrium and analysis of long-term financial balance. Analysis of the short-term and long-term financial balance refers to the balance sheet. Analysis of the short-term and long-term financial equilibrium requires that the official (prescribed) balance sheet analysis is adjusted to the analysis of short-term and long-term financial balance. The analysis of financial balance assesses liquidity and requirements for liquidity, which is, in fact, assess the financial situation in the narrow sense. Assessment of the financial situation in the broader sense requires the analysis of debt. Short-term financial equilibrium is determined by the ratio of liquid assets and short-term limited assets, on the one hand and short-term liabilities on the other.

Keywords: analysis of financial results; analysis of financial position; financial balance; liquidity; balance sheet (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2015-03
New Economics Papers: this item is included in nep-acc
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