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Independent University of Banja Luka , Banja Luka , Bosnia and Herzegovina
College of Business Economics and Entrepreneurship , Belgrade , Serbia
Financial reports are published on the official websites of business entities, on stock exchanges (if the company is listed on the stock exchange), as well as in other ways so that they are fully accessible to the public. So, as a rule, these are documents that do not represent a business secret, but the goal is to familiarize all interested stakeholders with the financial performance of the company, and all in the function of more successful and long-term business. It is very important to adequately and fundamentally analyze the financial reports that the company publishes for the half-year period as well as for the whole year, and in this way determine the success of the business and the financial position of the company. The work methods that will be used in this work are: analysis method, deduction method, description method and comparison method. The aim of this work is to show how, on the example of the Podravka company, an effective analysis of financial statements can be performed and financial stability can be seen. There is a special emphasis on showing how the company's dividend policy can affect the company's development. Adequate analysis of financial performances enables the management of Podravka to detect deviations from expected values and to undertake corrective actions.
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