Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2019.1660198
Management of liquidity and liquid assets in small and medium-sized enterprises
Eleonora Kontuš
orcid.org/0000-0002-6144-9501
; City of Kastav, Kastav, Croatia
Damir Mihanović
; University of Split, Split, Croatia
Sažetak
Management of liquidity and liquid assets focuses on cash inflows and outflows along with a trade-off between liquidity versus investment of surplus cash in order to improve profitability. Firstly, the purpose of the empirical part of the study is to analyse liquidity of small and medium-sized enterprises (S.M.E.s) and, secondly, to explore the dependence between liquidity and profitability. Thirdly, the aim of the theoretical research is to explore liquidity and liquid assets as well as their determinants. In this part we focus on developing a new mathematical model for calculating net earnings through decreasing the amount of liquid assets. With this model, S.M.E.s can consider net earnings in managing and decreasing liquid assets in order to improve profitability.
Ključne riječi
liquidity; liquid assets; net savings; profitability; mathematical mode
Hrčak ID:
229654
URI
Datum izdavanja:
22.1.2019.
Posjeta: 2.631 *