Page 332 - Knjiga 1-FBiH kompanije

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

Pokazatelj Formula AOP
Indicator Formula Automatic data processing
code
PROFITABILNOST – RENTABILNOST
PROFITABILITY
Pos.prihodi- Nabav.vrijednost prod.robe+Materijalni troš.+Troš. plata
Bruto profitna marža Poslovni prihodi 201-(213+214+215)
Gross profit margin Operating revenue-(Cost of goods sold+Cost of material+Cost of salaries) 201
Operating revenue
Neto dobit perioda
Operativni prinos Ukupan prihod ×100 311
Operating yield Net profit ×100 201+227+244+266 ×100
Total revenue
Neto dobit perioda
Prinos na ukupnu imovinu Poslovna aktiva 311
(ROA) Net profit
Return on total assets (ROA) Operating assets 065
Neto dobit perioda
Prinos na kapital (ROE) Osnovni kapital 311
Return on equity (ROE) Net profit 102
Share capital
Indeks finansijske poluge ROE 065
Financial leverage ratio ROA 102

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Knjiga 1-privreda federacija i kantoni-E.indd 330 06/11/2019 09:23