Likvidnost privrednih društavai preduzetnika Sektora I - usluge smeštaja i ishrane u Republici Srbiji

Abstract

Cilj rada je da se utvrdi nivo i kretanje likvidnosti privrednih društava i preduzetnika Sektora I-Usluge smeštaja i ishrane u Republici Srbiji u periodu od 2013. do 2020. godine. Za potrebe istraživanja korišćeni su zbirni podaci o poslovanju privrednih društava i preduzetnika koji posluju u okviru posmatranog sektora, a koje sastavlja i publikuje Agencija za privredne registre u formi Godišnjeg biltena finansijskih izveštaja. U radu je likvidnost merena racijom opšte likvidnosti, racijom redukovane likvidnosti, racijom gotovinske likvidnosti i neto obrtnim kapitalom. Utvrđeno je da, uz prisutne fluktuacije tokom posmatranog perioda, i privredna društva i preduzetnike karatkeriše niska vrednost pokazatelja likvidnosti, odnosno vrednosti ovih pokazateIja su ispod graničnih. Takođe, istraživanje pokazuje da je vrednost korišćenih pokazatelja likvidnosti, u najvećoj meri, na nešto višem nivou kod preduzetnika u odnosu na privredna društva.

The aim of this paper is to determine the level and movement of liquidity of enterprises and entrepreneurs of Sector I-Accommodation and Food Services in the Republic of Serbia in the period from 2013 to 2020. For the purposes of the research, summary data on the operations of enterprises and entrepreneurs operating within the observed sector were used, which are compiled and published by the Business Registers Agency in the form of the Financial Statements Annual Bulletin. In this paper, liquidity is measured by the current ratio, the quick ratio, the cash ratio and the net working capital. It was found that, with the fluctuations present during the observed period, both enterprises and entrepreneurs are characterized by a low value of liquidity indicators, ie the values of these indicators are below the limit. Also, the research shows that the value of the used liquidity indicators is, to a large extent, at a slightly higher level among entrepreneurs compared to enterprises.