Динамички коефицијенти: нови приступ у анализи солвентности предузећа

The Dynamic Coefficients: New Approach to the Analysis of Company’s Solvency

Rajko Bukvić () and Radica Pavlović

MPRA Paper from University Library of Munich, Germany

Abstract: Serbian. У чланку се разматра коришћење двају приступа анализи солвентности предузећа – традиционалног, заснованог на показатељима из биланса стања и биланса успеха, и новог, заснованог на показатељима из извештаја о кретању новчаних средстава. Уз помоћ дисперзионе анализе показано је да та два приступа резултирају значајно различитим оценама солвентности. То омогућује закључак, да за анализу солвентности (превасходно) треба користити и динамичке показатеље. English. The article considers the use of two approaches in the analysis of enterprise’s solvency – traditional, based on balance and profit and loses balance, and new, based on indicators from cash-flow report. With the analysis of variance, on the data for one of the branches of Serbian economy, it was showed, that these two approaches give significantly different estimates of enterprise’s solvency. It makes possible to conclude, that for analysis of solvency it is necessary to use too (at first) dynamic indicators.

Keywords: Солвентност; статички и динамички коефицијенти; дисперзиона анализа Solvency; static and dynamic indicators; analysis of variance (search for similar items in EconPapers)
JEL-codes: D24 G32 G33 L25 M20 M49 O16 (search for similar items in EconPapers)
Date: 2018
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Published in 16th International Multidisciplinary Scientific Conference Eurobrand, November 2018, Zrenjanin, Serbia, TQM Center – Inventive Center, Zrenjanin, 2018 (2018): pp. 107-122

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