Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/247939 
Year of Publication: 
2018
Citation: 
[Journal:] Verslas: Teorija ir praktika / Business: Theory and Practice [ISSN:] 1822-4202 [Volume:] 19 [Publisher:] Vilnius Gediminas Technical University [Place:] Vilnius [Year:] 2018 [Pages:] 186-194
Publisher: 
Vilnius Gediminas Technical University, Vilnius
Abstract: 
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.
Subjects: 
business financial analysis
strategic tool
SMEs
transition economy
Kosova
JEL: 
D22
L10
L20
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.