STATEMENT AND ANALYSIS OF COMPANIES DEBT IN THE FOOD INDUSTRY IN CONDITIONS OF ACCELERATED MARKET CHANGES IN THE REPUBLIC OF SRPSKA

Univerzitet u Istočnom Sarajevu, Fakultet poslovne ekonomije Bijelјina, Bijelјina, Republika Srpska, BiH
Bosnia and Herzegovina

Univerzitet u Istočnom Sarajevu, Fakultet poslovne ekonomije Bijelјina, Bijelјina, Republika Srpska, BiH
Bosnia and Herzegovina


Abstract

New developments in the world caused by global processes have affected the financial situation in the companies of Republic of Srpska. Thus, accelerated market changes have influenced the focus of management in companies on the survival and exit from crisis situations of companies themselves. The resulting circumstances have activated the need of the company to establish an adequate capital structure. It is about designing the most optimal variant between own and borrowed capital, which in the given conditions would provide uninterrupted business operations of the company with the realization of rationally expected income. However, the management structure in most of our companies is not satisfactory, which has affected the company's operations and thus the need to borrow. The statement above has directed research in the article. They are focused on expressing and analyzing indebtedness on the example of a specific company in the Republic of Srpska in the conditions of accelerated market changes using adequate economic and financial indicators.

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