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PREGLED POK A Z ATELJA R A CIO-ANALIZE REVIEW OF R ATIO ANALY SIS INDICATOR S
FEDER A CIJA BIH FEDER ATION OF BOSNIA AND HER ZEGOVINA E
K ANTONI FEDER A CIJE BIH CANT ONS IN FEDER ATION OF BOSNIA AND HER ZEGOVINA
PODRUČ JA DJEL ATNOS TI SECTIONS OF ACTIVIT Y

AOP
AOP
Pokazatelj Formula Automatic data Pokazatelj Formula Automatic data
Indicator Formula processing code Indicator Formula processing code
KRATKOROČNA POZICIJA – LIKVIDNOST EFIKASNOST KORIŠTENJA IMOVINE
LIQUIDITY ASSET MANAGEMENT EFFICIENCY
Tekuća sredstva Poslovni prihodi
Tekući omjer Kratkoročne obaveze 035 Koeficijent obrta imovine Poslovna aktiva 201
Current ratio Current assets 140 Asset turnover ratio Operating revenue 065
(Short-term liabilities) Operating assets
Gotovina, kratkoročna potraživanja i plasmani Poslovni prihodi
Ubrzani omjer Kratkoročne obaveze 043 Koeficijent obrta kratkoročne Tekuća sredstva 201
imovine
Accelerated ratio (Cash, short-term receivables, and investments) 140 Short-term asset turnover ratio Operating revenue 035
(Short-term liabilities) Current assets
Gotovina i ekvivalenti+Fin.sredstva za prodaju Poslovni prihodi
Omjer gotovine Kratkoročne obaveze 044+058 Koeficijent obrta zaliha Inventories, and assets held for sale 201
Cash ratio Cash, and cash equiv.+ Fin. assets held for sale 140 Inventories turnover ratio Operating revenue 036
(Short-term liabilities) Inventories, and assets held for sale
Poslovni prihodi Poslovni prihodi
Produktivnost obrtnog kapitala Tekuća sredstva-Kratkoročne obaveze 201 Koeficijent obrta potraživanja Kratkoročna potraživanja 201
Working capital productivity Operating revenue 035-140 Receivables turnover ratio Operating revenue 047
Current assets-(Short-term liabilities) (Short-term receivables)
Zalihe i sredstva namijenjena prodaji Poslovni prihodi
Omjer zaliha i obrtnog kapitala 036
The ratio of inventories and Tekuća sredstva- Kratkoročne obaveze Koeficijent obrta investicije Osnovni kapital+Dugoročne obaveze 201
Inventories, and assets held for sale
Operating revenue
working capital 035-140 Investment turnover ratio 102+131
Current assets- (Short-term liabilities) Share capital+(Long-term liabilities)
DUGOROČNA POZICIJA – SOLVENTNOST OPERATIVNA EFIKASNOST
SOLVENCY OPERATIONAL EFFICIENCY
Stalna sredstva i dugoročni plasmani Ukupni prihodi
Omjer finansijske stabilnosti Kapital+Dugoročne obaveze 001 Ekonomičnost ukupnog posl. Ukupni rashodi 201+227+244+266
Financial stability ratio (Long-term assets and investments) 101+131 Efficiency ratio of total business Total revenue 212+234+254+276
Equity+(Long-term liabilities) activity Total expenses
Dugoročne obaveze+Kratkoročne obaveze Poslovni prihodi
Omjer duga i kapitala Kapital 131+140 Ekonomičnost operativnog posl. Poslovni rashodi 201
Debt-to-equity ratio (Long-term liabilities)+(Short-term liabilities) 101 Efficiency ratio of operating Operating revenue 212
business activity
Equity Operating expenses
Dugoročne obaveze+Kratkoročne obaveze Nekretnine, postroj. i oprema+Zalihe+Krat.potraživanja
Omjer zaduženosti Poslovna aktiva × 100 131+140 Omjer operativne imovine Poslovna aktiva 008+036+047
Debt ratio (Long-term liabilities)+(Short-term liabilities) ×100 065 ×100 Operating asset ratio Property, plant, and equipment +Inventories+(Short-term receivables) 065
Operating assets Operating assets
Kapital Broj dana razdoblja 365 dana
Omjer finansiranja kapitalom Poslovna aktiva ×100 101 Koeficijent obrta potraživanja 201
The ratio of capital financing Equity ×100 065 ×100 Trajanje naplate potraživanja 047
Operating assets The duration of the collection of
Dobit od poslovnih aktivnosti receivables Number of days 365 days
Pokriće troškova kamata Rashodi kamata 225 Turnover ratio of receivables 201
Interest expense coverage Operating profit 236 047
Interest expenses Poslovni prihodi
Prihod po zaposlenom Broj zaposlenih na bazi sati rada 201
Operating revenue
Revenue per employee Number of employees (working hours based) 343
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