FINANSIJSKI POKAZATELJI U FUNKCIJI PREDVIĐANJA STALNOSTI POSLOVANJA MALIH I SREDNJIH PREDUZEĆA U TRANZICIJSKIM ZEMLJAMA
FINANCIAL INDICATORS IN THE FUNCTION OF PREDICTING THE BUSINESS CONSTANCY OF SMALL AND MEDIUM ENTERPRISES IN TRANSITION COUNTRIES

Author(s): Selma Vidimlić
Subject(s): Economy, National Economy, Micro-Economics, Financial Markets, Accounting - Business Administration
Published by: Finrar d.o.o Banja Luka
Keywords: Financial indicators; business continuity; small and medium entities;
Summary/Abstract: The research was conducted with the aim of determining the possibility of using the model for predicting the financial failure of small and medium-sized entities in transition countries.Altman 's, Chesser' s, Kralicek 's and Fulmer' s models were tested, as well as the Analysis of the return on assets and financial position of companies on a sample of 392 entities. The obtained results show that the statistical models used in the countries of the developed Westcan be applied with much less reliability in the countries in transition.

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