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Apstrakt: Predmet ovog istraživanja je analiza likvidnosti preduzeća koja su po zakonu o računovodstvu razvrstana kao velika pravna lica. Koeficijenti likvidnosti izračunati su na bazi zvaničnih finansijskih izveštaja preuzetih od Agencije za privredne registre. Istraživanje je obuhvatilo 794 preduzeća za period od 2007 do 2013. godine. Rezultati pokazuju da tokom analiziranog perioda dolazi do promene u strukturi obrtnih sredstava, i da finansijski menadžeri teže da smanje zalihe i povećaju vrednost gotovine. Izračunato je da udeo obrtnih u stalnim sredstvima opada što govori da tokom krize stalna sredstva rastu brže od obrtnih. Utvrđeno je da vrednost koeficijenata likvidnosti nije na nivou koji propisuje teorija, ali primetan je trend njihovog rasta, što je pozitivna činjenica i ukazuje na prve znake oporavka velikih preduzeća. Analiza po sektorima ukazala je da je sa stanovišta likvidnosti sektor građevinarstva najugroženiji, a da su sektori stručnih delatnosti i zabave najmanje pogođeni ekonomskom krizom. Abstract: The subject of this research is the analysis of liquidity of the companies classified as large legal entities in accordance with the Serbian Law on Accounting. The liquidity ratios were calculated on the basis of the official financial statements taken from the Business Registers Agency. The research involved 794 enterprises during the period 2007-2013. The results obtained indicate the change in the structure of the current assets for the analyzed period, and the efforts of financial managers to minimize inventories and increase cash. A decreasing tendency was observed in the proportion of the current assets in total assets, thus implying that fixed assets are growing faster than the current assets during the crisis. It was determined that the liquidity ratios are not at the level prescribed by the theory, but there has been a growing trend regarding their number, thus indicating recovery. Sectoral analysis points out that construction sector was most affected, while the sectors of professional activities and entertainment were least affected by the economic crisis.

Uticaj likvidnosti na poslovanje preduzeća koja su u skladu sa zakonom o računovodstvu Republike Srbije razvrstana kao velika pravna lica