Računovodstveno praćenje troškova i financijsko izvještavanje međunarodnih špeditera

master's thesis

• Title (english): Accounting treatment of costs and financial reporting of international carrier
• Author: Martina Hmelina
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema diplomskog rada je računovodstveno praćenje troškova i financijsko izvještavanje
međunarodnih špeditera. Troškovi su neizbježna sastavnica sveukupnog poslovanja poduzeća,
stoga je bitno pratiti informacije o troškovima i njima upravljati. Zbog procesa globalizacije u
svijetu javlja se potreba za uklanjanjem trgovinskih barijera, jačanjem međunarodne
konkurencije, povećanjem tržišta, razvojem tehnologije i uspostavom globalnog logističkog
sustava. Da bi proizvodi bili konkurentni oni se moraju prevesti od mjesta proizvodnje do
mjesta upotrebe, a tome služi špedicija. Špediterska poduzeća sigurno, brzo i učinkovito
povezuju ponudu i potražnju. Osnovni cilj rada je prikazati specifičnosti i strukturu troškova s
kojima se susreće špeditersko poduzeće Zagrebšped u svom poslovanju. S obzirom da je analiza
financijskih izvještaja jedan od najvažnijih alata u poslovnom odlučivanju, a tako i učinkovitom
upravljanju troškovima prikazani su i temeljni financijski izvještaji promatranog poduzeća. Za
potrebe analize troškova i analize temeljnih financijskih izvještaja korišteni su sekundarni
podaci: Godišnji financijski izvještaji i Izvješće neovisnog revizora te bilješke koji su javno
objavljeni na internetskim stranicama Fine. U strukturi ukupnih troškova poduzeća Zagrebšped
najveći udio čine materijalni troškovi i troškovi osoblja. Od materijalnih troškova najznačajniji
su troškovi prodanih usluga, a troškove osoblja najvećim dijelom čini trošak plaća. Poduzeće
posluje s dobiti u promatranoj 2020. i 2021. godini. Također, poduzeće ostvaruje pozitivan čisti
novčani tok u obje promatrane godine.

Abstract (english)

The subject of this graduation thesis is accounting cost monitoring and financial reporting
between international freight forwarders. Costs are an unavoidable component of the totality of
business operations; as a result, it is critical to continuously be informed of and manage various
cost components. Ongoing globalization has yielded an increased need for the removal of
barriers to trade, the strengthening of international competition, increased market sizes, the
development of new technologies, and the establishment of global logistics systems. For goods
to be competitive, they must be transported from their place of manufacture to their place of
use – this is exactly the purpose of freight forwarding. Forwarding companies safely, quickly,
and effectively link demand and supply. The fundamental goal of this work is to demonstrate
the specific and structural costs within the forwarding company Zagrebšped´s operations. Given
that financial statements are one of the most important tools in business decision making, the
effective management of costs also must demonstrate foundational financial reporting within
an observed company. For the purposes of an analysis of costs and an analysis of foundational
financial reports, a number of secondary data points were utilized: Annual financial reports and
reports from independent auditors, as well as minutes which are publicly posted on Fina´s
website. Within the total costs of Zagrebšped the largest component consists of material costs
and personnel costs. The most prominent material costs are good sold, and the most prominent
personnel costs are salaries. The company was profitable in the observed 2020 and 2021
financial years. Additionally, the company had a positive cash flow in both years of observation.

• Keywords: troškovi; međunarodna špedicija; financijsko izvještavanje; Zagrebšped
• Keywords (english): costs; international freight forwarding; financial reporting; Zagrebšped
• Language: croatian
• URN:NBN: urn:nbn:hr:148:344579
• 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: Access restricted to students and staff of home institution
• Created on: 2022-09-27 12:22:01