Proceeding of the Faculty of technical Sciences, Novi Sad

Industrial Engineering and Management

Vol. 41 No. 03 (2026): Proceedings of the Faculty of Technical Sciences

ASSESSMENT OF THE PROFITABILITY OF DIJAMANT ZRENJANIN – BUSINESS CHALLENGES

  • Milica Ivić
DOI:
https://doi.org/10.24867/34GI14Ivic
Submitted
March 10, 2026
Published
2026-03-16

Abstract

The research is focused on assessing the financial stability and profitability of the company Dijamant d.o.o. Zrenjanin through financial and ratio analysis for the period 2021-2023. The research disproved the hypothesis that the company's operations are financially stable, as the company was neither liquid nor profitable in 2023, highlighting operational issues. The recommendation for the company's management is to focus on improving liquidity through efficient management of inventories, receivables, liabilities, and costs, while identifying new revenue sources, specifically through increased sales revenue.

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