KOMPARATIVNA ANALIZA FINANCIJSKIH IZVJEŠTAJA ODABRANIH MALOPRODAJNIH PODUZEĆA MJEŠOVITOM ROBOM U REPUBLICI HRVATSKOJ

master's thesis

• Title (english): COMPARATIVE FINANCIAL STATEMENTS ANALYSIS OF SELECTED CROATIAN RETAIL COMPANIES
• Author: Karla Ećimović
• Mentor: Sanja Sever Mališ (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu prikazana je analiza financijskih izvještaja maloprodajnih poduzeća koja su u 2018. godini imale najveći tržišni udio prema prihodima u Republici Hrvatskoj, a to su Konzum d.d., Lidl Hrvatska d.o.o. k.d., Plodine d.d., Spar Hrvatska d.o.o. i Kaufland Hrvatska k.d. Cilj ovog rada bio je, uz pomoć instrumenata analize financijskih izvještaja, prikazati koja od navedenih poduzeća posluju najbolje. Maloprodaja je jedna od temeljnih djelatnosti u hrvatskom gospodarstvu, a karakteristika takvih poduzeća je problem sa zaduženošću i održavanjem likvidnosti. Provedbom horizontalne i vertikalne analize navedenih poduzeća dobio se uvid u njihovoj strukturi i kretanju imovine i obveza, ostvarenih prihoda, rashoda i rezultata poslovanja u analiziranom razdoblju. Nadalje, izračunom i analizom financijskih pokazatelja navedenih konkurenata kao i njihovom usporedbom, dobio se uvid u kojim područjima su poduzeća uspješna, a u kojim područjima su manje uspješna ili uopće nisu. Na kraju analiza je pokazala koja poduzeća posluju sigurno i uspješno, unatoč problemima s likvidnošću i zaduženošću.

Abstract (english)

In this thesis was present an analysis of business success and security of retail companies that in 2018. had the largest market share by revenue in Republic of Croatia, following: Konzum d.d., Lidl Hrvatska d.o.o. k.d., Plodine d.d., Spar Hrvatska d.o.o. and Kaufland Hrvatska k.d. The objective of this thesis was with help of the financial statement analysis tools, present which of these companies are doing best. Retail is one of the basic activities in Croatian economy and characteristic of such companies is the problem with indebtedness an maintaining liquidity. A horizontal and verical analysis conducted in order to gain insight into their structure and movement of assets and liabilities, revenues, expenses and operating results in the analyzing period. Furthemore, by calculating and analyzing the financial indicators of these competitors as well as comparing them, an insight was gained about companies' success areas and which areas they are less successful or not at all. Finally, it will be shown which companies operate succesfully, despite liquidity and indebtedness problems.

• Keywords: analiza financijskih izvještaja; sigurnost i uspješnost poslovanja; maloprodajna djelatnost; Konzum d.d.; Lidl Hrvatska d.o.o. k.d.; Plodine d.d.; Spar Hrvatska d.o.o.; Kaufland Hrvatska k.d
• Keywords (english): financial statement analysis; business success and security; retail; Konzum d.d.; Lidl Hrvatska d.o.o. k.d.; Plodine d.d.; Spar Hrvatska d.o.o.; Kaufland Hrvatska k.d
• Language: croatian
• URN:NBN: urn:nbn:hr:148:122276
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-16 05:41:02