The Analysis of the Operative Profit Margin of Trade Companies in Serbia

Both theoretical and practical importance has recently been attached to an analysis of the operating profit margin as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In view of this, we have made a comparative analysis of the operating profit margin and its impact on the performance of trade companies in Serbia and comparable countries. The general conclusion is that it shows a growth tendency and is, nevertheless, lower in comparison to trading companies from countries of a developed market economy. In order to increase the operating profit margin, as a measure of long-term performance, it is necessary to manage the financial structure of the trading companies in Serbia as effectively as possible.