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The Analysis of the Interest Cost of the Trading Companies in Serbia

Author

Listed:
  • Radojko LUKIC

    (University of Belgrade Faculty of Economics, Republic of Serbia)

  • Dragan VOJTESKI KLJENAK

    (Faculty of Business Economics and Entrepreneurship, Belgrade, Republic of Serbia)

Abstract

Interest costs are a component of operational costs of trading companies. They are covered from the margin. Their size varies depending on the interest rate, foreign exchange rate, investment management efficiency, financial indebtedness, sales and other controlled and uncontrolled determinants. This paper examines the dynamics and factors of the size of the costs of interest rates of trade companies in Serbia for the period 2013 – 2017. The empirical results of the research show a continuous reduction of the interest costs in the last years of the analyzed period. This had a positive effect on the performance of trade companies in Serbia. Classification-JEL: L81, M31, M41, O32

Suggested Citation

  • Radojko LUKIC & Dragan VOJTESKI KLJENAK, 2019. "The Analysis of the Interest Cost of the Trading Companies in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 4(2), pages 1-13, June.
    • Handle: RePEc:rom:merase:v:4:y:2019:i:2:p:92-108
    as

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    File URL: https://mer.ase.ro/files/2019_2/4-2.pdf
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    References listed on IDEAS

    as
    1. Tan, Zekuang, 2016. "Application of Discounted Cash Flow Model Valuation – Wal-Mart," MPRA Paper 83903, University Library of Munich, Germany.
    2. Gheorghe CARSTEA & Razvan-Andrei CORBOS & Ruxandra-Irina POPESCU & Ovidiu-Iulian BUNEA, 2017. "Analysis Of The Influence Of Some Indicators On The Profitability Of The Fmcg Retail Market In Romania," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 11(1), pages 481-492, November.
    3. Ramon Corona, 2014. "A Comparative Analysis Of Major Us Retailers Based On Enterprise Marketing Efficiency," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(4), pages 25-39.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    interest costs; financial indebtedness; inventory management; liquidity; efficiency; profitability.;
    All these keywords.

    JEL classification:

    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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