The importance of some performance indicators for certain groups of analysts

Abstract

Financial statement represents a set of information about the financial position of companies and business performance, as well as information on cash flows and changes in capital. All of these statements are defined in the form of a self-contained unit in a given period of time and in our country they are regulated by law for a period of one year. The focus of research in this paper is to determine the importance of certain performance indicators, based on detailed business analysis, so that these indicators may be useful to specific groups of business analysts, interested in business operations of enterprises from various different perspectives. The financial analysis was performed on a case study of 'Signal' LLC Sombor, for the period 2008 - 2012. Based on the performed financial analysis of this company, we have determined a number of important business indicators relevant for certain groups of analysts such as: business owners, company managers, business partners, commercial banks, the state and primarily- the tax administration. During the course of study, the following research methods were used: analysis, synthesis and case studies.