The Analysis of the Operative Profit Margin of Trade Companies in Serbia
The Analysis of the Operative Profit Margin of Trade Companies in Serbia
Author(s): Radojko LukićSubject(s): National Economy, Business Economy / Management, Micro-Economics, International relations/trade, Accounting - Business Administration
Published by: EDITURA ASE
Keywords: net profit; interest; tax; depreciation; amortization; financial leverage;
Summary/Abstract: Both theoretical and practical importance has recently been attached to an analysis of the operating profit margin as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In view of this, we have made a comparative analysis of the operating profit margin and its impact on the performance of trade companies in Serbia and comparable countries. The general conclusion is that it shows a growth tendency and is, nevertheless, lower in comparison to trading companies from countries of a developed market economy. In order to increase the operating profit margin, as a measure of long-term performance, it is necessary to manage the financial structure of the trading companies in Serbia as effectively as possible.
Journal: Revista de Management Comparat Internațional
- Issue Year: 19/2018
- Issue No: 5
- Page Range: 458-475
- Page Count: 18
- Language: English