engleski

Financial analysis of Investvements in SCM software solutions

Today, an information technology has a great impact on every part of business activities. An accounting is one of the fields where modern information technologies can change the way of performing tasks. Many enterprises have great financial resources in information technologies. Because of that, the way of recording information technology in accounting has an influence on financial position and business efficiency. The financial statement analysis consists of the application of analytical tools and techniques in balance sheet, income statement and other financial statements. In that sense, financial ratios are basic ratios that can show the picture of company’ s quality. There are many users who are interested in financial ratios. Banks and other creditors, investors, customers, governance and others are not the only potential users of such analysis. So, proper accounting recording of IT procurement, depreciation or, for example, hardware or software sale is very important for objective and real financial statements as much as for financial ratios. This paper shows the main analytical overview of possible influence of investments in information technology (e.g. SCM software solutions) on financial ratios that present business safeguard and efficiency.

financial analysis; integrated application systems; intelligent information system; supply chain management (SCM)

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