Efficiency and Stability Ratios of the Transport Corporation Business
Abstract
Multidisciplinary character of traffic science in a widersense and science abouttransp01t in a narrower sense stipulatethe definition of semantic relation between the terms 'transpori'and 'traffic', as well as the meaning of conventional,combined and multimodal transpott, and some impottanttypes of traffic and transporl.Besides the definition of imporlant subjects about trafficand transp01t, for better understanding of the imparlance of financialratios of efficiency and stability for the transport corporationmanagement, the following are relevant facts of financialpolicy. This means the concept and imp01tance of financialpolicy which is composed of important subordinated policy.The most important objectives of financial policy areachieved by charging compensation for the given transp01t services.The compensation is determined based on tariffs as directconsequence of tariff policy.Successful deduction (derivation) of financial ratios of efficiencyand stability in the transporl corporation business requiresqualitative financial reporls, composed and processed insuch a way that they are adequate infO/mational basis for furtheruse.Imp01tant ratios of efficiency and stability deduced from financialreports oftransp011 corporation could be classified intothe following groups: liquidity, debt, activity, economy, profitabilityand investment ratios. Finally, standardised ratios deducedfrom adequately prepared financial rep011s could beused by the management oft he transp01t corporation as well asby other users.References
Cf., Zelenika, R. i Jakomin, L.: Suvremeni transp01tni
sustavi, Ekonomski fakultet Sveucilista u Rijeci, Rijeka,
, p. 21-88.
Cf., 1) Vitez, I. eta!.: Financijsko poslovanje, Informator,
Zagreb, 1971., p. 49-72,
Zelenika, R.: Medunarodna spedicija, osnovni i specijalni
poslovi- poslovna politika, Istarska naklada, Pula,
, p. 354-368.
0 financijskim izvjestajima detaljnije cf.:
De:leljin, J. et al.: Racunovodstvo, HZRFD, Zagreb,
, p. 200-220.,
Grupa autora (Spajic, F. et a!.): Analiza financijskih
izvjestaja, HZRFD, RIF, zagreb, 1994.,
Tracy, A. J.: Kako Citati i razumijeti financij'ski izvje5taj,
IV izdanje, Jakubin i sin, zagreb, 1996.,
Zager, L.: Analiza financijskih izvjestaja, RIF, 1996.,
, p. 3-13,
Promet- Traffic - Traffico, Vol. 12, 2000, No.4, 189-199
Zager, K. i Zager, L.: Racunovodstveni standardi, financijski
izvje5taji i revizija, II izmijenjeno i dopunjeno
izdanje, Inzenjerski biro, Zagreb, 1996., p. 267-268,
Zager, L.: Kvalitativna obiljeija financijskih izvjestaja,
Hrvatska gospodarska revija, Zagreb, God. 47., 1998., 9.
0 tome poblize cf.:
Golac, B.: Organizacija i tehnika prijevoza tereta u
cestovnom prometu, Skolski centar za cestovni saobracaj,
Zagreb, 1985.,
Spajic, F. et al.: Plimjena MRS-a u poduzeeu,
HZRFD, Zagreb, 1993.,
Kovac, J.: Pokazatelji za menadiersko odluCivanje na
temelju izvjesca o novcanom tijeku, RRiF, Zagreb, 1997.,
,
Van Horne, J. C.: Financijsko upravljanje i politika, IX
izdanje, mate, Zagreb, 1993.,
Zager, K. i Zager, L.: Racunovodstveni standardi,
financijski izvjestaji i revizija, op. cit., p. 267-268.,
Zager, L.: Pokazatelji analize financijskih izvjestaja,
Hrvatska gospodarska revija, Zagreb, God. 47., 1998.,
, p. 36.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
