Analiza efikasnosti tekstilnih preduzeća u Srbiji

Abstract

Svrha istraživanja u ovom radu je da se primenom racio analize utvrdi nivo efikasnosti preduzeća koja se bave proizvodnjom tekstila u Republici Srbiji u periodu od 2017. do 2019. godine. Istraživanje je sprovedeno na uzorku od tri preduzeća koja se bave proizvodnjom tekstila, a čije su akcije listirane na Beogradskoj berzi. U radu je posmatrana njihova efikasnost upravljanja: ukupnom imovinom, stalnom imovinom, obrtnom imovinom, zalihama, potraživanjima od kupaca i obavezama prema dobavljačima. Istraživanjem je utvrđeno da su tokom posmatranog perioda prisutne fluktuacije vrednosti korišćenih pokazatelja efikasnosti. Takođe, utvrđeno je da postoji značajan prostor za unapređenje efikasnosti posmatranih tekstilnih preduzeća. Rezultati istraživanja mogu biti od značaja za menadžment preduzeća, vlasnike (akcionare) preduzeća, investitore i poverioce.

The purpose of the research is to use the ratio analysis to determine the level of efficiency of companies engaged in the production of textiles in the Republic of Serbia in the period from 2017 to 2019. The research was conducted on a sample of three companies engaged in the production of textiles, whose shares are listed on the Belgrade Stock Exchange. The paper observes their management efficiency: total assets, fixed assets, current assets, inventories, trade receivables and trade payables. The research determined that fluctuations in the values of the used efficiency indicators were present during the observed period. Further, it was determined that there is a significant space for improving the efficiency of the observed textile companies. The results of the research can be important for the management of the company, owners (shareholders) of the company, investors and creditors.