Приказ основних података о документу
Application software for measuring the capital return rate by successive company valuation
Softverska aplikacija za merenje stope prinosa na kapital sukcesivnim vrednovanjem preduzeća
dc.creator | Mrđa, Nebojša | |
dc.date.accessioned | 2021-04-02T12:11:40Z | |
dc.date.available | 2021-04-02T12:11:40Z | |
dc.date.issued | 2015 | |
dc.identifier.issn | 0353-443X | |
dc.identifier.uri | http://rfpn.fpn.bg.ac.rs/handle/123456789/510 | |
dc.description.abstract | The capital increase is the focal point of every company management. The standard accounting procedures often do not give up-to-date and precise answers to the questions related to tracking the level and increase/ decrease of capital during the year. An alternative way, starting from the accounting records but passing also by some limitations imposed by the accounting regulations, is achieved by evaluating once a month the real, actual market value of all the positions in the company's balance sheet. Based on these estimated values, by subtracting the value of liabilities from the value of assets one can obtain the amount of money employed in the company - the capital. The article describes how to carry out this procedure using the original application software that allows us to follow up every month of the year not only the flows of the total capital but of all the relevant positions in the balance sheet. | en |
dc.description.abstract | Ostvarenje prinosa na kapital je u fokusu svakog upravljanja preduzećima. Standardni računovodstveni postupci često ne daju ažurne i precizne odgovore na pitanja vezana za praćenje nivoa i uvećanja/umanjenja kapitala tokom godine. Alternativni način, koji polazi od računovodstvenih evidencija ali i zaobilazi neka ograničenja koja nameću računovodstveni propisi, se sastoji u tome da se jednom mesečno proceni stvarna, realna, tržišna vrednost svih pozicija u bilansu stanja preduzeća. Na osnovu tih procenjenih vrednosti se oduzimanjem vrednosti obaveza od vrednosti sredstava dobija iznos novca koji je angažovan u preduzeću - kapital. U članku je opisano kako se taj postupak može sprovesti uz upotrebu originalne softverske aplikacije koja omogućava i da se svakog meseca tokom godine prati, ne samo kretanje ukupnog kapitala, nego i svih bitnih pozicija u bilansu stanja. | sr |
dc.publisher | Savez ekonomista Srbije, Beograd | |
dc.rights | openAccess | |
dc.source | Ekonomika preduzeća | |
dc.subject | measuring capital return | en |
dc.subject | company valuation | en |
dc.subject | merenje uvećanja kapitala | sr |
dc.subject | procena vrednostikompanija | sr |
dc.title | Application software for measuring the capital return rate by successive company valuation | en |
dc.title | Softverska aplikacija za merenje stope prinosa na kapital sukcesivnim vrednovanjem preduzeća | sr |
dc.type | article | |
dc.rights.license | ARR | |
dc.citation.epage | 242 | |
dc.citation.issue | 3-4 | |
dc.citation.other | 63(3-4): 233-242 | |
dc.citation.rank | M51 | |
dc.citation.spage | 233 | |
dc.citation.volume | 63 | |
dc.identifier.doi | 10.5937/ekopre1504233M | |
dc.identifier.fulltext | http://rfpn.fpn.bg.ac.rs/bitstream/id/331/507.pdf | |
dc.type.version | publishedVersion |