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Management of liquidity and liquid assets in small and medium-sized enterprises

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  • Eleonora Kontuš
  • Damir Mihanović

Abstract

Management of liquidity and liquid assets focuses on cash inflows and outflows along with a trade-off between liquidity versus investment of surplus cash in order to improve profitability. Firstly, the purpose of the empirical part of the study is to analyse liquidity of small and medium-sized enterprises (S.M.E.s) and, secondly, to explore the dependence between liquidity and profitability. Thirdly, the aim of the theoretical research is to explore liquidity and liquid assets as well as their determinants. In this part we focus on developing a new mathematical model for calculating net earnings through decreasing the amount of liquid assets. With this model, S.M.E.s can consider net earnings in managing and decreasing liquid assets in order to improve profitability.

Suggested Citation

  • Eleonora Kontuš & Damir Mihanović, 2019. "Management of liquidity and liquid assets in small and medium-sized enterprises," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 32(1), pages 3253-3271, January.
    • Handle: RePEc:taf:reroxx:v:32:y:2019:i:1:p:3253-3271
    DOI: 10.1080/1331677X.2019.1660198
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    Cited by:

    1. Swastika GAYEN & Jaybhushan MAHALLE & Vishwajit HARISH & Taniya MALIK, 2023. "Beyond the Balance Sheet: Dissecting the Impact of WCM on Profitability in India’s Business Arena," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(11), pages 66-76, November.
    2. Manuel L. Esquível & Nadezhda P. Krasii & Pedro P. Mota & Victoria V. Shamraeva, 2023. "Coupled Price–Volume Equity Models with Auto-Induced Regime Switching," Risks, MDPI, vol. 11(11), pages 1-20, November.

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