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Article

Efficiency and Stability Ratios of the Transport Corporation Business
Ratko Zelenika, Katarina Toković
Keywords:traffic, transport, conventional, combined and multimodal transport, types of traffic and transport, financial policy and subordinated policies, tariffs, financial reports, ratios of efficiency and stability, liquidity, debt, activity, economy, profitabil

Abstract

Multidisciplinary character of traffic science in a widersense and science abouttransp01t in a narrower sense stipulatethe definition of semantic relation between the terms 'transpori'and 'traffic', as well as the meaning of conventional,combined and multimodal transpott, and some impottanttypes of traffic and transporl.Besides the definition of imporlant subjects about trafficand transp01t, for better understanding of the imparlance of financialratios of efficiency and stability for the transport corporationmanagement, the following are relevant facts of financialpolicy. This means the concept and imp01tance of financialpolicy which is composed of important subordinated policy.The most important objectives of financial policy areachieved by charging compensation for the given transp01t services.The compensation is determined based on tariffs as directconsequence of tariff policy.Successful deduction (derivation) of financial ratios of efficiencyand stability in the transporl corporation business requiresqualitative financial reporls, composed and processed insuch a way that they are adequate infO/mational basis for furtheruse.Imp01tant ratios of efficiency and stability deduced from financialreports oftransp011 corporation could be classified intothe following groups: liquidity, debt, activity, economy, profitabilityand investment ratios. Finally, standardised ratios deducedfrom adequately prepared financial rep011s could beused by the management oft he transp01t corporation as well asby other users.

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Published
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Copyright (c) 2023 Ratko Zelenika, Katarina Toković

Published by
University of Zagreb, Faculty of Transport and Traffic Sciences
Online ISSN
1848-4069
Print ISSN
0353-5320
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