METODE FINANCIJSKOG ODLUČIVANJA NA PRIMJERU PODUZEĆA PODRAVKA GRUPE

undergraduate thesis

• Title (english): METHODS OF FINANCIAL DECISION MAKING ON THE EXAMPLE OF PODRAVKA GROUP COMPANY
• Author: Dijana Rom
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Financijsko odlučivanje pri određenim poslovnim pothvatima je iznimno važna vještina koja se tiče svih onih koji vode poduzeće. Dobro primijenjene metode financijskog odlučivanja dovode do boljih poslovnih rezultata. Poduzeća koja imaju kvalitetne stručnjake, koje imaju razvijene sposobnosti donošenja i primjenjivanja pravilnih metoda financijskog odlučivanja poput čiste sadašnje vrijednosti i u komponiranja istih s drugim temeljnim metodama financijskog odlučivanja, imaju visok postotak dobrih poslovnih rezultata. Po drugoj strani, neefikasno financijsko odlučivanje može prouzročiti veliki gubitak radnih sati ali i poslovnih gubitaka. Stoga, važno je educirati osoblje poduzeća da kvalitetno razviju financijsku pismenost i znanje, s ciljem razumijevanja i svladavanja poslovnih izazova. U radu je analizirana usporedba isplativosti financiranja leasinga u odnosu i na kredit na primjeru poduzeća Podravka Grupa. Napravljena je analiza poslovanja Podravka Grupa na temelju njihovih objavljenih Izvješća u prethodne tri godine. Predmet rada je upoznavanje financijskog poslovanja poduzeća Podravka Grupe na temelju objavljenih financijskih izvješća za trogodišnje razdoblje od 2018 do 2020. Cilj rada je utvrditi da li je leasing bolja financijska opcija u odnosu na kredit za poduzeće Podravka Grupa. Primijenjena metodologija u okvirima ovog rada uključuje metode deskripcije, kompilacije, analize i komparacije.

Abstract (english)

Financial decision-making in certain business enterprises is an extremely vindictive power over all those who act. Well-applied financial decision methods lead to better business results. Businesses with high-quality experts that have developed the competence to adopt and implement proper financial decision-making methods, such as cleaning current value and composting them with other basic financial decision-making methods, have a high percentage of good business results. On the other hand, making ineffective financial decisions can lead to large job losses and also business losses. It is therefore important to educate staff to develop quality literacy and knowledge effectively, with a view to understanding and overcoming business challenges. The paper analysed the comparison of the cost-effectiveness of leasing and financing in the underlying loan using the enterprise Podravka Group. An analysis of the operations of the Podravka Group was carried out on the basis of their published reports in the previous three years. The subject-matter of the final paper is to study the financial affairs of the enterprise Podravka Group on the basis of published financial statements for the three-year period 2018–2020. The aim of the final paper is to determine whether leasing is a better financial option than a loan for the enterprise Podravka Group. The applied methodology within descriptive, desk method, compilation, analysis, and comparison methods have been used in this final paper. The projection of free cash flows and revenues has shown that the Podravka group will record significant positive growth and development with a clear current value as the corresponding financial decision-making methods. This will lead to the realisation of quality investment projects in the next period.

• Keywords: budžetiranje kapitala; financijsko odlučivanje; Podravka Grupa; poslovanje; financijska izvješća
• Keywords (english): capital budgeting; financial decision-making; Podravka Group; business; financial reporting; method
• Language: croatian
• URN:NBN: urn:nbn:hr:148:374640
• Study programme: Title: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary; Course: Accounting and Finances; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-07-04 20:32:45