Profit, novčani tokovi i veštačka inteligencija: Izazovi u donošenju finansijskih odluka
DOI:
https://doi.org/10.46793/Rev25112.069MKljučne reči:
profit, novčani tok, evaluacija, veštačka inteligencija, finansijsko odlučivanjeApstrakt
Za razliku od računovodstvenog dobitka (profita), koji je podložan različitim procenama i računovodstvenim politikama, novčani tok obezbeđuje realniji uvid u sposobnost preduzeća da generiše likvidna sredstva, izmiruje obaveze i finansira rast. Novčani tok predstavlja jedan od najpouzdanijih pokazatelja finansijske stabilnosti i operativne uspešnosti organizacija, zbog čega se sve češće koristi kao referentna tačka (benčmark) u proceni poslovnih performansi. Cilj ovog rada je da se ispita uloga profita i novčanog toka u sklopu evaluacije finansijskih performansi, te donošenju menadžerskih odluka. Pored toga, ispituje se i uticaj veštačke inteligencije. Rezultati ukazuju da korišćenje novčanog toka kao referentnog kriterijuma doprinosi objektivnijoj proceni performansi i unapređenju finansijskog upravljanja, naročito u uslovima povećane neizvesnosti i ograničenog pristupa eksternim izvorima finansiranja, kao i da su različiti uticaji veštačke inteligencije na operativne performanse.
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