ASSESSMENT OF THE FINANCIAL PERFORMANCE OF THE ORGANIZATION AND PROSPECTS FOR ITS IMPROVEMENT (CASE STUDY: OAO “ORŠANSKA MLEKARA”)
DOI:
https://doi.org/10.56362/Rev23104097BKeywords:
financial analysis, business factors’s analysis, investments from loansAbstract
The analysis of the financial statement figures provides an opportunity for a assessment of the success of the organization’s operations. In this paper, an analysis of the operations of the company “Oršanska mlekara” was performed. The results of the analysis show that investments in new technologies significantly raise the quality of financial results from business activities (production and sale of products), but that excessive borrowing in the long term can offset these results.
References
Prazna I.A. (2013) Upravljanje tokovima gotovine, OMEGA P.
Balabanov, I.T. (2010) Osnovi finansijskog menadžmenta: studijski vodič / I.T. Balabanov– M.: Finansije i statistika, 482.
Korolev Iu. Iu. (2016 ) Finansijska analiza: udžbenik. dodatak / Iu.Iu. Korolev. – Minsk: Intern. Univerzitet „MITSO“, 256.
Levkovich, A.O. (2016) Finansijsko odlučivanje: teorija i praksa / A.O. Levkovich, A.M. Kunjavski, D.A. Lapchenko; ed. A.O. Levkovich. - Minsk: Izdavačka kuća Grevcov, 376.
Savitskaia, G.V. (2016) Ekonomska analiza: udžbenik. G.V. Savitskaia. – 13 izd., rev. – Moskva: Novo znanje, 679.
Šeremet, A.D. (2015) Sveobuhvatna analiza privredne delatnosti: udžbenik / A.D. Šeremet. – Moskva: INFRA-M, 415.
Šeremet, A.D. (2015) Metode finansijske analize: udžbenik / A.D. Šeremet. – Moskva: INFRA-M., 456.
