Record Details

Financial analysis as a strategic tool: the case of SMEs in the Republic of Kosova

Business: Theory and Practice

View Archive Info
 
 
Field Value
 
Title Financial analysis as a strategic tool: the case of SMEs in the Republic of Kosova
 
Creator Qehaja, Albana Berisha
Ismajli, Hysen
 
Subject business financial analysis
strategic tool
SMEs
transition economy
Kosova
 
Description This paper examines the use of financial analysis as a strategic tool in SMEs. Empirical data are collected from 303 SMEs in the Republic of Kosova, operating in production, trade and service sectors. The aim of this study is to assess the extent to which the business financial analysis is employed in the sampled enterprises and to determine whether there are differences in the usage of it, within small and medium-sized enterprises and sectors. The results show that Kosovan SMEs greatly use financial analysis as a strategic tool. Moreover, significant differences are found between small and medium-sized enterprises regarding its usage and no significant differences among production, trade and service sectors. This paper contributes to the existing scientific literature, especially in the strategic management field. Additionally, this paper will likely contribute to decision makers’ increased use of business financial analysis as a strategic tool in their enterprises.
 
Publisher VGTU Press Technika
 
Date 2018-10-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.btp.vgtu.lt/index.php/BTP/article/view/8091
10.3846/btp.2018.19
 
Source Business: Theory and Practice; Vol 19 (2018); 186-194
1822-4202
1648-0627
 
Language eng
 
Relation http://www.btp.vgtu.lt/index.php/BTP/article/view/8091/7015
 
Rights Copyright (c) 2018 Published by VGTU Press