ОДРЖИВО ПОСЛОВАЊЕ ПРЕДУЗЕЋА
SUSTAINABLE BUSINESS OPERATIONS

Author(s): Dejan Mikerević, Silvije Orsag
Subject(s): Business Economy / Management, Energy and Environmental Studies, Accounting - Business Administration, Green Transformation
Published by: Savez računovođa i revizora Republike Srpske
Keywords: sustainable business; company value analysis; business indicators; use of leveragе;
Summary/Abstract: The basis for successful business operations of companies in modern times is based on the formation of sustainable business models in accordance with the enormous uncertainties that accompany the global business environment. In this context of sustainability, the paper analyzes the value of the company through the evaluation of the present value of free cash flow, various multipliers (ratio analysis) and added value. In addition, various indicators of the company’s business operations are included in the consideration of business sustainability, such as indicators of profitability, activity, indebtedness and liquidity. It is highlighted as a very important aspect of business and the danger of excessive use of financial leverage is analyzed in more detail, which in turbulent times can jeopardize the sustainable business operations of companies and put them at risk of bankruptcy, i.e. increasing the likelihood of business failure because it becomes unsustainable. Companies operate within the framework of a globalized integrated world economic and social system and must comply with all the highest standards, set rules and best practices in the current era.

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