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Designing the model for evaluating business quality in Croatia

Ana Ježovita   ORCID icon orcid.org/0000-0002-1740-6862 ; Faculty of Economics and Business, University of Zagreb, Croatia

Puni tekst: engleski, pdf (539 KB) str. 101-129 preuzimanja: 802* citiraj
APA 6th Edition
Ježovita, A. (2015). Designing the model for evaluating business quality in Croatia. Management, 20 (1), 101-129. Preuzeto s https://hrcak.srce.hr/141592
MLA 8th Edition
Ježovita, Ana. "Designing the model for evaluating business quality in Croatia." Management, vol. 20, br. 1, 2015, str. 101-129. https://hrcak.srce.hr/141592. Citirano 30.07.2021.
Chicago 17th Edition
Ježovita, Ana. "Designing the model for evaluating business quality in Croatia." Management 20, br. 1 (2015): 101-129. https://hrcak.srce.hr/141592
Harvard
Ježovita, A. (2015). 'Designing the model for evaluating business quality in Croatia', Management, 20(1), str. 101-129. Preuzeto s: https://hrcak.srce.hr/141592 (Datum pristupa: 30.07.2021.)
Vancouver
Ježovita A. Designing the model for evaluating business quality in Croatia. Management [Internet]. 2015 [pristupljeno 30.07.2021.];20(1):101-129. Dostupno na: https://hrcak.srce.hr/141592
IEEE
A. Ježovita, "Designing the model for evaluating business quality in Croatia", Management, vol.20, br. 1, str. 101-129, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/141592. [Citirano: 30.07.2021.]

Sažetak
The main objective of the paper includes designing a model for evaluating the financial quality of business operations. In that context, for the paper purposes, the financial quality of business operations is defined as an ability to achieve adequate value of individual financial ratios for financial position and performance evaluation. The objective of the model is to obtain comprehensive conclusion about the financial quality of business operation using only value of the function. Data used for designing the model is limited to financial data available from the annual balance sheet and income statement. Those limitations offer the opportunity for all sizes of companies from the non-financial business economy sector to use the designed model for evaluation purposes. Statistical methods used for designing the model are multivariate discriminant analysis and logistic regression. Discriminant analysis resulted in the function which includes five individual financial ratios with the best discriminant power. Respecting the results obtained in the classification matrix with classification accuracy of 95.92% by the original sample, or accuracy of 96.06% for the independent sample, it can be concluded that it is possible to evaluate the financial quality of business operations of companies in Croatia by using the model composed of individual financial ratios. Conducted logistic regression confirms the results obtained using discriminant analysis.

Ključne riječi
financial ratios; designing model; discriminant analysis; logistic regression; financial position; performance evaluation

Hrčak ID: 141592

URI
https://hrcak.srce.hr/141592

Posjeta: 1.026 *