Pregledni rad

FINANCIAL INDICATORS OF THE CEMENT INDUSTRY IN CROATIA

Sanda Rašić Jelavić ; Katedra za organizaciju i menadžment, Ekonomski fakultet, Sveučilište u Zagrebu
Iva Brkić ; PP Orahovica d. o. o.
Antonija Kožul ; Katedra za ekonomiku poduzeća, Ekonomski fakultet, Sveučilište u Zagrebu

Sažetak

This paper presents financial ratio analysis of the cement industry and its comparison to non-metal mineral product (NMP) industry and the Croatian economy. Activity, productivity, profitability and debt ratios are analyzed for 2013 and liquidity and performance ratios are analyzed for the period from 2009 - 2013. Profitability and productivity ratios show higher values in the cement industry as compared to the Croatian economy and NMP industry. Total asset turnover ratio is lower in the cement industry than that of the Croatian economy and NMP industry while other activity ratios show higher values. Debt level of cement industry is lower compared to the Croatian economy average but maturity structure of funding sources is inadequate. In the period from 2009 to 2012 liquidity of the cement industry was higher than the liquidity of the Croatian economy as a whole and in the period between 2010 and 2011 it was also higher than that of NPM industry. Performance ratios in cement industry are low.

Ključne riječi

cement industry; financial ratios; Croatia

Hrčak ID:

171477

URI

https://hrcak.srce.hr/171477

Datum izdavanja:

27.12.2016.

Podaci na drugim jezicima: hrvatski

Posjeta: 3.229 *