UTJECAJ FINANCIJSKIH POKAZATELJA NA FINANCIJSKO UPRAVLJANJE MALIH I SREDNJIH PODUZEĆA U FEDERACIJI BOSNE I HERCEGOVINE
THE IMPACT OF FINANCIAL INDICATORS ON THE FINANCIAL MANAGEMENT OF SMALL AND MEDIUM-SIZE DENTERPRISES IN THE FEDERATION OF BOSNIA AND HERZEGOVINA
Author(s): Semina Škandro, Jelena BlažSubject(s): Economy, Business Economy / Management, Financial Markets
Published by: Sveučilište/Univerzitet "VITEZ"
Keywords: financial indicators; management; financial statements; accounting; small and medium enterprises;
Summary/Abstract: The content of this paper, based on domestic and international literature as well as the analysis of empirical research results, will provide insight into the attitudes and opinions of individuals engaged in the accounting profession and those in the management structures of small and medium-sized enterprises in the Federation of Bosnia and Herzegovina regarding the impact of applying financial indicators in financial management. A company’s way of doing business is reflected in the data contained within its basic financial statements. The analysis of these statements is important to both internal and external users of financial information. The main objective of the primary research was to examine the importance of calculating financial indicators for the financial management of small and medium-sized enterprises in the Federation of Bosnia and Herzegovina. The primary research involved surveying the attitudes and opinions of individuals working in the accounting profession and those involved in the management structures of small and medium-sized enterprises regarding the relevance of financial indicators for business decision-making. The questionnaires were created and sent to respondents via email, and the participants provided their answers through the same medium.
Journal: Skei - međunarodni interdisciplinarni časopis
- Issue Year: 6/2025
- Issue No: 1
- Page Range: 101-112
- Page Count: 12
- Language: Bosnian
