Uloga računovodstvenih standarda u ocjeni poslovanja poduzeća povezane djelatnosti

master's thesis

• Title (english): The role of accounting standards in the evaluation of business performance of related enterprises
• Author: Sanja Kučiš
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Petra Halar (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

Računovodstveni standardi su pravila i načela koja se koriste prilikom sastavljanja i prezentiranja financijskih izvještaja. Njihova je uloga vrlo važna u samoj ocjeni uspješnosti poslovanja poduzeća. Svako poduzeće mora imati istinit i fer prikaz financijskih izvještaja u skladu sa računovodstvenim standardima. U ovom diplomskom radu analizira se uloga računovodstvenih standarda u ocjeni poslovanja poduzeća povezane djelatnosti, Vetropack Straža d.d. koja se bavi proizvodnjom, distribucijom i prodajom staklene ambalaže te poduzeća OMCO Croatia d.o.o. koje se bavi proizvodnjom alata za izradu staklene ambalaže. Oba poduzeća spadaju u kategorizaciju velikih poduzetnika te primjenjuju Međunarodne standarde financijskog izvještavanja. Dakle, stavlja se naglasak na utjecaj računovodstvenih standarda na kvalitetu izvještavanja za korisnike financijskih izvještaja. Cilj ovog rada je istražiti kakva je uloga računovodstvenih standarda u financijskom izvještavanju navedenih poduzeća povezane djelatnosti te ocijeniti njihovo poslovanje temeljem financijskih izvještaja i financijskih pokazatelja. Vertikalnom analizom bilance i računa dobiti i gubitka, utvrđeno je da su najznačajniji računovodstveni standardi koji reguliraju priznavanje i mjerenje u promatranim poduzećima na području zaliha (MRS 2), na području postrojenja i opreme (MRS 16) te na području prihoda (MSFI 15). Temeljem analize putem financijskih pokazatelja, poduzeća su likvidna, zaduženost je mala, redovito naplaćuju svoja potraživanja prema kupcima i profitabilna su. Zaključuje se kako računovodstveni standardi imaju velik utjecaj i neophodnu ulogu u ocjenjivanju poslovanja poduzeća, moraju pružati istinit i fer prikaz temeljnih financijskih izvještaja te osigurati lakše razumijevanje i tumačenje potrebnih podataka svim korisnicima.

Abstract (english)

Accounting standards are the rules and principles used in the preparation and presentation of financial statements. Their role is very important in assessing the success of the company. Every company must have a true and fair view of the financial statements according to accounting standards. This thesis analyzes the role of accounting standards in the evaluation of business performance of related companies, Vetropack Straža d.d. which is engaged in the production, distribution and sale of glass packaging and the company OMCO Croatia d.o.o. which is engaged in the production of tools for the manufacture of glass packaging. Both companies belong into the category of large enterprises and apply International Financial Reporting Standards. Therefore, emphasis is placed on the influence of accounting standards on the quality of reporting for users of financial statements. The aim of this thesis is to investigate the role of accounting standards in the financial reporting of these related companies and to evaluate their business based on financial statements and financial indicators. By vertical analysis of the balance sheet and profit and loss account, it was determined that the most significant accounting standards which regulate recognition and measurement in the observed companies are inventories (IAS 2), plant and equipment (IAS 16) and income (IFSI 15). Based on the analysis through financial indicators, the companies are liquid, indebtedness is low, they settle their accounts receivables and are profitable. It is concluded that accounting standards have a great influence and a significant role in the evaluation of business performance, they must provide a true and fair presentation of the basic financial statements and ensure an easier understanding and interpretation of the necessary data for all users.

• Keywords: računovodstveni standardi; MSFI; financijski izvještaji; staklarska industrija; ocjena poslovanja poduzeća
• Keywords (english): accounting standards; IFRS; financial statements; glass industry; evaluation of business performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:763332
• 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: 2022-09-28 08:14:08