Cash Flow Management in the Contemporary Ways of Conducting Business in the Republic of Serbia

Milojević, Marko; Miletić, Dragan

doi:10.15308/finiz-2014-101-104

Cited by 3 publications

(2 citation statements)

References 8 publications

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“…Salah satu cara dalam mengelola risiko adalah dengan mengelola arus kas dengan baik. Pentingnya mengelola atau menganalisis arus kas dengan baik adalah agar perusahaan dapat terhindar dari kerugian (Milovic & Miletić, 2014), dan mampu mengambil keputusan yang tepat. Terlebih lagi pada masa pandemi sekarang, analisa atau pengelolaan arus kas yang tepat harus diterapkan dalam setiap langkah agar usaha yang dijalani dapat terus bertahan.…”

Section: Cash Flow Managementunclassified

Coronavirus Disease 2019 and Cash Flow: Sebuah Studi Kualitatif

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2021

asersi

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Coronavirus disease 2019 or known as covid-19 has an impact on various sectors. Besides the health sector, one of the sectors most affected is the economic or financial sector. This can be seen from a number of business actors who close their businesses, including the SME business. This research was conducted to find out how some SMEs managing cash flow to maintain their businesses during the pandemic, especially SME. Therefore, this research was conducted using a case study approach with data collection techniques in the form of interviews with several SMEs. The informants selected in this study came from various business sectors. Among them in the field of bag production, convection, to the food sector. Most of the informants in this study experienced the effects of the co-19 pandemic. Some policies were decided by the informant. These policies such as reimbursement of fixed costs to variable costs, then change the focus of the business, then look for relationships in the immediate area, this policy is taken as a step to keep maintaining the business and amid uncertain conditions. Keywords: Covid-19, Cash Flow, SME, Policy

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Section: Cash Flow Managementunclassified

Coronavirus Disease 2019 and Cash Flow: Sebuah Studi Kualitatif

Utama

Arisanti

2021

asersi

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“…Po Benfordovoj raspodeli verovatnoća pojavljivanja cifre jedan na prvom mestu 30,10%. Stvarno dobijeni rezultati će sa velikom verovatnoćom odstupati od očekivane vrednosti zbog nasumične varijacije 5 . Kako bi utvrdili da li je varijacija staistički značajna ili ne tj da bi utvrdili da li se u bilnsnim pozicijama PP i PNPA možda nalaze neistiniti podaci koristili smo z-test.…”

Section: Rezultatiunclassified

Verodostojnost prihoda i neto novčanih priliva kompanija u Republici Srbiji

Milojević¹,

Terzić²,

Miletić³

2016

SNG

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Sažetak-U savremenim uslovima poslovanja kada se putem informacionih tehnologija podaci mogu na raznovrsne načine sortirati i obraditi javlja se mogućnost za prikazivanje iskrivljenih podataka o stvarnom poslovanju jedne kompanije. Manipulacija od strane menadžmenta sa finansijskim izveštajima je tema koja je uvek privlačila pažnju naučnih krugova. Svrha sprovedenog istraživanja je bio da ukaže na postojanje opravdane sumnje da kompanije u Republici Srbiji na neispravan način prikazuju svoje prihode i prilive novca iz poslovne aktivnosti u finansijskim izveštajima. Uzorak se sastojao od prikupljenih finansijskih izveštaja za 4031 kompaniju za period od 3. godine. Istraživanje je pokazalo da postoji mnogo veća sumnja u ispravnost prikazivanja priliva novca iz poslovnih aktivnosti nego u prikazivanju poslovnih prihoda. Iz ovog razloga zaključeno je da prilikom sastavljanja izveštaja o tokovima gotovine puno računovođa se ne pridržava pisanih zakonskih odredbi ili ne poseduje adekvatno znanje kako bi na ispravan način prikazali poslovanje kompanije.Ključne riječi -finansijski izveštaji; manipulacija; menadžerske odluke; poslovni prihodi; prilivi novca iz poslovnih aktivnosti.Abstract -Data can be in a variety of ways sort and process in modern business conditions with use of information technology. One fact is that there is a possibility to appear distorted information about the real business of a company. Manipulation by the management with financial statements is a theme that has always attracted the attention of the scientific community. The purpose of the research was to point out the there is a legitimate doubt that companies in the Republic of Serbia incorrectly displayed their income and inflows of cash from operating activities in the financial statements. The sample consisted of collected financial statements for 4031 the company for a period of 3 years. Survey showed that there is much more doubtful of the display cash flow from operating activities than in the presentation of operating income. For this reason, it was concluded that when compiling the statement of cash flows many accountants do not respect the written legal provisions or do not possess adequate knowledge in order to properly display the way the company's business.Keywords -financial statements; manipulation; management decisions; business income; net cash inflows from operating activities. I. UVOD (Heading 1)Srbija se u svom procesu evropskih integracija obavezala da svoj pravni, ekonomski i politički sistem uskladi sa zakonskim rešenjima koje postoje u Evropskoj uniji (EU). Jedan od ključnih elemanata u ovom procesu je prihvatanje i harmonizacija načina na koji privredni subjekti (kompanije) predaju svoje finansijske izveštaje o poslovanju na kraju kalendarske godine. Po prvobitnom zakonskom rešenju obaveza svih registrovanih kompanija koje posluju na teritoriji Republike Srbije (RS) bila je da finansijske izveštaje podnose Centralnoj banci. Forma i sadržaj izveštaj nisu bili usklađeni sa formom i sadržajem predviđeni Međunarodnim računo...

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