LIQUIDITY AND PROFITABILITY AS PREREQUISITES OF A SUCCESSFUL COMPANY : Final paper

Likvidnost i profitabilnost su ključne odrednice uspješnosti u poslovanju. Likvidnost i profitabilnost su usko povezani pojmovi, premda ne istoznačni. Problemi poslovanja poduzeća se najčešće javljaju u nelikvidnosti, odnosno nesposobnosti da poduzeće može podmirivati svoje obveze u zadanim rokovima, a koje nastaje kao posljedica neprofitabilnosti. Profitabilnost predstavlja dobit nakon oduzimanja svih izdataka te omogućuje da poduzeće osvoji konkurentske pozicije. Osim toga, omogućava rast poslovanja nekog poduzeća. Profitabilnost pokazuje koliki je iznos uloženih sredstava i koliko se efikasno koriste resursi u vlastitom poslovanju. Glavna zadaća menadžmenta i uprave poduzeća je da pri donošenju poslovnih odluka analizira pokazatelje uspješnosti i likvidnosti, te da postavi ciljeve poslovanja koji će osigurati i profitabilnost i likvidnost poduzeća.Liquidity and profitability are key determinants of business success. Liquidity and profitability are closely related terms, although not synonymous. Business problems of companies most often aries in insolvency. Insolvency is the inability of the company to meet its obligations within the given terms, which arises as a result of unprofitability. Profitability represents profit atfer taking over all expenses and it enables company to win a competitive position and the growth of the business. Profitability shows the amount of invested funds and how effectively resources are used in business. The main task of the management and administration is to analyze performance and liquidity indicators when making business decisions, and to set business goals that will ensure both profitability and liquidity of the company