LEGAL ASPECTS OF FINANCIAL ANALYSIS IN AGRIBUSINESS COMPANIES IN SERBIA

Authors

  • Aleksandar Majstorovi?, Ph.D. School of Economics and Management Studies, Kragujevac
  • Jova Miloradi?, Ph.D. University EDUCONS, Faculty of Business Economy, Novi Sad
  • Slobodan Andži?, Ph.D. ., Belgrade Business School, Belgrade
  • Rosa Andži?, Ph.D. Belgrade Business School, Belgrade
  • Goran Divac, M.A. Serbian glass factory, Paraćin
  • An?elka Ani?i?, Ph.D. Alfa University, Belgrade

DOI:

https://doi.org/10.5937/ekoPolj1604379M

Keywords:

accounting analysis; agribusiness company; fnancial statement positions; fnancial statements.

Abstract

As a company is a living organism, its growth and development depends on the adequacy of planning, control and analytical procedures that are in use in all aspects of their own business. Under such conditions, the accounting analysis involves primarily adequate monitoring already included in the displayed information contained in the fnancial statements and in particular the analysis of data that are essential to the operation of any enterprise. Knowledge and the application of modern accounting analysis will give to the agribusiness company management a wide range of options in terms of uninterrupted growth and development of the agribusiness company in accordance with a pre-designed and presented vision and mission.

Downloads

Download data is not yet available.

References

1. Bernstein, L. A. (1984): Analysis of Financial Statements, (Homewood: Irwin, Inc.).
2. Collier, P. (2003.): Accounting for Managers, (London:Aston Business School).
3. Cooper, C. (1998): Accounting Tools, (Homewood: lrwin, Inc).
4. Gallegos, F. (2004.): Tehnology, Control and Audit, 2nd Edition, (Keln:Auerbach Pub).
5. Gray, S., Salter, S., Randebaugh, L. (2001.): Global Accounting and Control, (University of New South Wales).
6. Majstorović, А., Milojević, I. (2006.): "Kreiranje adekvatne računovodstvene politike preduzeća", Poslovna politika 10 (02): 42-51.
7. Majstorović, A., Dukić, D. (2013), "An agricultural land value assessment model", Ekonomika poljoprivrede, 60,(2): 355-365.
8. Meigs, R., Meigs, W. (1999.): Računovodstvo temelj poslovnog odlučivanja, (Zagreb: Mate d.o.o).
9. Nadoveza, B., Majstorović, A., Milojević, I. (2006.): Računovodstvo i upravaljanje troškovima, (Beograd: Mladost Biro).
10. O´Regan, P. (2001.): Financial Information Analysis, (Univesity of Limerick).
11. Peterson, P. (1994.): Financial Management and Analysis, New York: McGraw-Hill, Inc).
12.Pratt, J. (2002.): Financial Accounting in an Economic Context, 5th Edition, (Indiana University).
13.Robson, A. P. (1988.): Essential Accounting for Managers, (London: Cassel Publishers Ltd.).
14.Schroeder, R., Clark, M. (2001.):Accounting Theory and Analysis, 7th Edition, (University of North Carolina).
15.Smith, J. L, Keith, R. M., Stephens, W. L. (1988.): Finansial Accounting, (New York: McGraw-Hill).
16. Šegrt, S., Kolarski, I. (2015): Uslovi egzistencije preduzeća, Oditor, Belgrade, Serbia, no. 11, pp. 32-41
17. Vukša, S., Anđelić, D. (2004.): Poslovna analiza, (Beograd: Eurografka).
18.Vaassen, E. (2002.): Accounting Information Systems, (University of Amsterdam).
19.Vladisavljević, V. (2016): Novi sistem udruživanja CORNER SHOP-ova u Srbiji, Oditor, Belgrade, Serbia, vol 2, no. 2, pp. 35-50.
20.White, G., Sondhi, A., Fried, H. (2003.): The Analysis and Use of Financial Statements, 3rd Edition, (Grace and White, Inc).
21.Wilkinson, J. (1999.): Accounting Information Systems, 4th Edition, (Arizona State University).
22.Weygandt, J., Kieso, D., Kimmel, P. (2002.): Financial Accounting, 4th Edition, (University of Wisconsin).
23. White, G., Sondhi, A., Fried, H. (2003.): The Analysis and Use of Financial Statements, 3rd Edition, (Grace and White, Inc).
24.Wilson, R. M. S., McHugh, G. (1987): Financial Analysis - A Managerial Introduction, (London: Cassel Educational Limited)

Downloads

Published

2018-05-15

How to Cite

Majstorović, A., Miloradić, J., Andžić, S., Andžić, R., Divac, G., & Aničić, A. (2018). LEGAL ASPECTS OF FINANCIAL ANALYSIS IN AGRIBUSINESS COMPANIES IN SERBIA. Economics of Agriculture, 63(4), 1379–1393. https://doi.org/10.5937/ekoPolj1604379M