The Analysis of the Interest Cost of the Trading Companies in Serbia Cover Image

The Analysis of the Interest Cost of the Trading Companies in Serbia
The Analysis of the Interest Cost of the Trading Companies in Serbia

Author(s): Radojko Lukić, Dragana Vojteski Kljenak
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: EDITURA ASE
Keywords: interest costs; financial indebtedness, inventory management; liquidity; efficiency; profitability;

Summary/Abstract: Interest costs are a component of operational costs of trading companies. They are covered from the margin. Their size varies depending on the interest rate, foreign exchange rate, investment management efficiency, financial indebtedness, sales and other controlled and uncontrolled determinants. This paper examines the dynamics and factors of the size of the costs of interest rates of trade companies in Serbia for the period 2013 – 2017. The empirical results of the research show a continuous reduction of the interest costs in the last years of the analyzed period. This had a positive effect on the performance of trade companies in Serbia.

  • Issue Year: 4/2019
  • Issue No: 2
  • Page Range: 92-108
  • Page Count: 17
  • Language: English
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