Analysis of Balance Sheet Aimed at Raising Enterprise Business Success

Analiza bilancne strukture kao podloga za uspjesno poslovanje poduzeca

The paper analyzes the balance sheet structure of enterprise A prior and after merging of enterprise B as of 31 December 2011. The analysis of the active balance it may be noted that there is an extremely high percentage in the share of fixed assets in the total assets of around 93 percent. Also, the share of tangible assets, as part of fixed assets, is too high, 68.8 percent. Compared with the world companies this is even double the share of fixed assets. By analyzing the passive balance it may be noted that the share of capital and reserves in the total passive balance is 17.6 percent prior to the merging of enterprise B and 19.8 percent after the merging of enterprise B. In the world companies whose data have been used for the comparison, the share of capital is usually around 33 percent. In the Croatian companies, which were used for the comparison, the share is somewhat higher than 50 percent. The study has shown that the balance sheet structure of the analyzed enterprise has been disturbed because of the disproportion in the relations of certain assets in the balance sheet, resulting in operation restrictions.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/issn/03511898
• Supplemental Notes:
  • Abstract reprinted with permission from the publisher.
• Authors:
  • Dedic, Ante
  • Bosnjak, Miljenko
• Publication Date: 2013

Language

• English
• Croatian

Media Info

• Media Type: Digital/other
• Features: Figures; References; Tables;
• Pagination: pp 356-359
• Serial:
  • Suvremeni Promet - Modern Traffic
  • Volume: 33
  • Issue Number: 5-6
  • Publisher: Hrvatsko Znanstveno Drustvo za Promet
  • ISSN: 0351-1898
  • Serial URL: http://www.hzdp.hr/journals1.html

Subject/Index Terms

• TRT Terms: Assets; Financial analysis; Mergers; Private enterprise
• Geographic Terms: Croatia
• Subject Areas: Administration and Management; Finance; Transportation (General); I10: Economics and Administration;

Filing Info

• Accession Number: 01498840
• Record Type: Publication
• Files: TRIS
• Created Date: Nov 6 2013 1:30PM