Pomorstvo, Vol. 20 No. 1, 2006.
Pregledni rad
FINANCIAL RESULT OF MARITIME TRANSPORT COMPANIES
Kuzman Vujević
Sažetak
The financial result of a maritime transport company is very important for the management, owners and stockholders, creditors, business partners and government authorities. It is presented in financial reports based on audit business. For the management of a maritime transport company, it is very important to get reliable information basis obtained by a quality leadership and by recording business changes. Based on the correctly recorded business changes, an audit business is presented for the past period of time. The business results are presented in the form of financial reports. The financial reports are bearers of information of which the balance and the profit and loss account are the most significant ones.
The balance is a systematic overview of the assets, capital and liabilities on a certain day. The profit and loss account shows the activity of a maritime transport company for a certain period of time and is different from the balance, the fundamental elements being incomes, expenditures and business results.
Functioning as the element of survival, growth and development of a maritime transport company in this unstable environment, the financial result, as a parameter of the business stability and success, is of utmost importance. Owners and stockholders, management, employees, banks and other creditors, the state and the units of local self-government are becoming aware of the asset, duties, capital, expenditures and incomes and profit or loss of the company through financial reports.
Ključne riječi
incomes; expenditures; profit; balance; profit and loss account; cost price; capital and stocks
Hrčak ID:
4005
URI
Datum izdavanja:
29.6.2006.
Posjeta: 5.527 *