Analiza konkurentnosti na osnovu informacija iz godišnjih finansijskih izveštaja preduzeća
Competitiveness Analysis on the Grounds of Information from the Annual Financial Statements of the Enterprise
Apstrakt
Konkurentnost je kategorija, koja je tipična za svaki privredni subjekat. Ona dolazi do izražaja u uslovima tržišne konkurencije. Između konkurencije i konkurentnosti objektivno postoji relacija međuzavisnosti. Postojanje konkurencije se javlja kao neophodnost i pretpostavka za podizanje nivoa konkurentnosti i za njenu manifestaciju u sferi poslovanja. U naučnoj literaturi ne postoji jedinstveno objašnjenje suštine konkurentnosti. Ovaj rad prestavlja pokušaj sistematizacije različitih shvatanja ovog pitanja. Metodologija i metodi kojima se vrši analiza konkurentnosti moraju da budu zasnovani na sistemu metoda. Cilj ovog rada je da se prikažu mogućnosti za primenu informacija iz godišnjih izveštaja preduzeća za analizu njihove konkurentnosti, uz uvažavanje zakonske regulative i specifičnih uslova poslovanja u Republici Bugarskoj.
Abstract
Competitiveness is a category which is innate in every economic subject. It shows itself in the conditions of market competition. Between competition and competitiveness objectively exist mutual relations and dependence. The presence of competition is a prerequisite for rise of competitiveness and for its manifestation in the real business. In the scientific literature, there is no synonymous definition of the nature of competitiveness. This paper represents an attempt at systematization of the views on this scientific issue. The methodology and the methods of competitiveness analysis should be based on a system of methods. The purpose of this paper is to present possibilities for use of information from the annual financial statements of the enterprises for analysis of their competitiveness by taking into consideration the legislative decisions and the specific business conditions in the Republic of Bulgaria.
Reference
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