What is the Relationship Between Sales Growth and Insolvency Risk?
Ključne besede:
rast MSP, Ttveganje plačilne nesposobnosti, rast prodaje, finančni kazalniki, preprečevanje plačilne nesposobnosti, tveganje plačilne nesposobnostiPovzetek
Rast prodaje je bistvenega pomena za preživetje in finančno rast podjetij. Če podjetjem uspe doseči rast prodaje, lahko dosežejo širitev celotnega podjetja. Vendar ali ima vedno le pozitivne učinke? Če podjetje ne zbere dovolj gotovine, lahko to povzroči, da zamudi plačilo dolga, kar sproži vrsto dogodkov, ki lahko pripeljejo do njegove plačilne nesposobnosti. Cilj tega prispevka je raziskati razmerje med rastjo prodaje in plačilno nesposobnostjo. Povezava je empirično preverjena na podatkovnem nizu 4271 malih in srednje velikih podjetij na Hrvaškem. Rezultati so potrdili, da obstaja povezava med rastjo prodaje in plačilno nesposobnostjo. Boljši kazalniki obstajajo pri solventnih in rastočih MSP kot pri insolventnih in nerastočih. Rezultati so pokazali tudi, da je lahko visoka rast hkrati tudi visoko tveganje. Članek prispeva k globljemu razumevanju razmerja med rastjo in plačilno nesposobnostjo ter empirično dokazuje, da rast prodaje nad 200 % na leto povzroča največjo verjetnost plačilne nesposobnosti v primerjavi z drugimi nižjimi stopnjami rasti.
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