PROCENA FINANSIJSKE POZICIJE, PROFITABILNOSTI, VISINE SOPSTVENOG KAPITALA I STICANJE I KORIŠĆENJE GOTOVINE U POSLOVANJU – STUDIJA SLUČAJA A.D. APOTEKA
ASSESSMENT OF FINANCIAL POSITION, PROFITABILTY, EQUITY LEVEL AND ACQUISITION AND USE CASH BUSINESS - CASE STUDY AD BELGRADE PHARMACY

Summary/Abstract: Financial analysis is an integral part of the business analysis in company and its most important segment. Financial analysis can be defined as a comprehensive analytical testing of financial and economic condition and results of some accounting units based on its financial statements (Tepšic, Turk, Brown, 1984) - by Otašević (2008). Starting from this definition it can be stated that the financial analysis is based on the financial statements of the economic position of the company (balance sheet), and the success of business operations (income statement). The aforementioned financial statements, regardless of their purpose, are the informational basis of financial control and analysis.The aim of this study is to explain the assessment of financial position, the amount of equity and business profitability on real example.

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