出版社：University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
摘要：Financial statement represents a set of information about the financial position of companies and business performance; as well as information on cash flows and changes in capital. All of these statements are defined in the form of a self-contained unit in a given period of time and in our country they are regulated by law for a period of one year. The focus of research in this paper is to determine the importance of certain performance indicators; based on detailed business analysis; so that these indicators may be useful to specific groups of business analysts; interested in business operations of enterprises from various different perspectives. The financial analysis was performed on a case study of 'Signal' LLC Sombor; for the period 2008 - 2012. Based on the performed financial analysis of this company; we have determined a number of important business indicators relevant for certain groups of analysts such as: business owners; company managers; business partners; commercial banks; the state and primarily- the tax administration. During the course of study; the following research methods were used: analysis; synthesis and case studies.
