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ACCOUNTING ANALYSIS OF INFLUENCES OF BALANCE CATEGORIES FLOWS TO FINANCIAL CONDITION IN ECONOMY OF CROATIA
Izvorni znanstveni članak
This paper has accomplished the accounting analysis of balance flows of economy of Croatia. Development of balance categones represents a change of relating categones in particular period. The change can be positive or negative, depending upon whether relating category increased or decreased in observed period. The performed analvsis shows that flows of ali balance categories in economy of Croatia are positi ve in observed period. The increase of positive balance categories is financed by increase of negative balance categories. However, it prevails in this financing the increase of foreign sources of financing with no proposition in adequate income increase of main economic activities in Croatia. Such inadequate relation of financing negatively reflected aggregated balance categories. It can be concluded from the performed analysis that ali balance categories flows in the observed period are positive. It appeared the following balance value increase, 46 874 million kuna or 14,26 percent in 1997 and 30 455 million kuna or 8,22 percent in 1998. The increase was mostly financed by short-term obligations (62 percent) and long-term obligations (32,39 percent - 33,88 percent), and only symbolically by own capital (4,79 percent-4,09 percent). Such structure of financing sources is unacceptable because it only intensifies already negative short-term and long-term financial balance. Such inadequate relation of financing negatively reflected aggregated balance categories what results from performed analysis. Beside, such relation additionally burdens the result of business operation of economy with financial expenditures, which are not justified in corresponding income increase of main economic activities of Croatia.
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Puni tekst (Hrvatski) Str. 647 - 666 (pdf, 177.75 KB)
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