Analysis of balance sheet in function making strategic decisions

Abstract

ApstraktSavremeni način poslovanja karakteriše kako povećanje poslovnih prilika za razvoj preduzeća tako i povećanje rizika od poslovnog neuspjeha. Preduzećima ostaje osnovni cilj da na kraju poslovne godine ostvare pozitivan finansijski rezultat. Iz tih razloga veliki zadatak se stavlja pred menadžment preduzeća da se na vrijeme prilagodi savremenoj transformaciji poslovanja, donese ispravne strategijske odluke i obavi poslovne poteze koji će obezbjediti buduće postojanje, stabilnost i djelovanje preduzeća. Značajnu ulogu prilikom strategijskog odlučivanja i u savremenom poslovanju igra detaljna analiza finansijskih izvještaja preduzeća. Ona pruža informacije o rezultatima poslovanja preduzeća kako korisnicima unutar preduzeća tako i osobama i organizacijama izvan preduzeća. U radu akcenat je stavljen na analizu bilansa stanja i njegov značaj za donošenje ispravnih strategijskih odluka u savremenim uslovima poslovanja. Bilans stanja je finansijski izvještaj koji sadrži podatke o sredstvima i izvorima sredstava sa kojima određeno preduzeće raspolaže. Na osnovu analize bilansa stanja moguće je osim podataka o raspoloživim sredstvima i izvorima sredstava između ostalog utvrditi imovinski i finansijski položaj preduzeća. Dakle, osnovni cilj koji je postavljen ovim radom jeste da se ukaže na relevantnu ulogu analize bilansa stanja prilikom strategijskog odlučivanja u savremenim uslovima poslovanja preduzeća. AbstractThe modern way of doing business is characterized because increasing the business opportunities for enterprise development but increasing the risk of business failure. The main goal enterprises is remain to achieve a positive financial result at the end of the business year. For these reasons, the great task is put before the management of the company to adapt to the modern transformation of business in time, make correct strategic decisions and carry out business moves that will ensure the future existence, stability and operation of the company. Analysis of the financial statements of the company plays a significant role in strategic decision making and in modern business. It provides information on the results of the business of the company both to users within the company and to persons and organizations outside the company. The paper focuses on the analysis of the balance sheet and its importance for making correct strategic decisions in modern business conditions. Balance sheet is a financial statement that contains information about the assets and sources of funds that a particular company has at its disposal. Based on the analysis of the balance sheet, it is possible, apart from data on available funds and sources of funds, to determine the company's property and financial position, liquidity and solvency, as well as short-term and long-term financial 42 | Ljubiša Ševkušić balance that are very important for the financial stability of the company. Therefore, the basic goal set by this paper is to look at the relevant role of the balance sheet analysis in strategic decision making in the modern bus...