دورية أكاديمية

EBIT - EPS ANALIZA.

التفاصيل البيبلوغرافية
العنوان: EBIT - EPS ANALIZA. (Serbian)
Alternate Title: EBIT - EPS ANALYSIS. (English)
المؤلفون: Ivaniš, Marko
المصدر: Singidunum Scientific Review / Singidunum Revija; 2011, Vol. 8 Issue 1, p7-16, 10p, 1 Chart, 1 Graph
مصطلحات موضوعية: FINANCIAL leverage, RATE of return, EARNINGS per share, STOCK prices, CORPORATE debt
Abstract (English): The duty of financial managers in a corporation is to establish as flexible capital structure as possible which will be able to adapt to alternative financing methods of the corporation. Besides, it is necessary to maximize the corporation stock price. In this context, the search for optimal degree of a corporation indebtedness is very complex and it inevitably means the use of more analytical procedures. Among them, the so called EBIT-EPS analysis is especially important. By its use it is possible to set flexible capital structure of a corporation. Applying EBIT-EPS analysis means to determine the point of coverage or the point of indifference of financing at which the lines of common stock and preferred stock are interected, that is, the lines of common stock and credit commitments of a corporation. At that, the point of indifference can be determined in two ways: graphic and mathematical. The aim of this supplement is to present both cited ways of determining the point of coverage (indifference). [ABSTRACT FROM AUTHOR]
Abstract (Serbian): Obaveza finansijskih menadžera u korporativnom preduzeću jeste uspostavljanje što je moguće fleksibilnije strukturu kapitala koja će se moći prilagoditi alternativnim metodama finansiranja preduzeća. Pri tome, neophodno je maksimizirati cenu akcije korporativnog preduzeća. U kontekstu navedenog, traganje za optimalnim stepenom zaduženosti preduzeća veoma je složeno, i nužno podrazumeva upotrebu više analitičkih postupaka. Među njima, posebno je značajna tzv. EBIT-EPS analiza, pomoću koje je moguće postaviti fleksibilnu strukturu kapitala korporativnog preduzeća. Primena EBIT-EPS analize podrazumeva određivanje tačke pokrića ili tačke indiferencije finansiranja u kojoj se seku linije običnih i preferencijalnih akcija, odnosno linije običnih akcija i kreditnog zaduženja preduzeća. Pri tome, tačka indiferencije može se odrediti na dva načina: grafički i matematički. Cilj ovog priloga je da prikaže oba navedena načina određivanja tačke pokrića (indiferencije). [ABSTRACT FROM AUTHOR]
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قاعدة البيانات: Complementary Index