Analiza utjecaja pandemije na poslovanje odabranih poduzeća u okviru tekstilne industrije

master's thesis

• Title (english): Analysis of the pandemic impact on the business operations of selected companies within the textile industry
• Author: Tamara Prečanica
• 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: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Adekvatnim računovodstvenim informacijama stvara se zadovoljavajuća informacijska podloga koja omogućuje razumijevanje financijskih izvještaja, u svrhu lakšeg utvrđivanja uspješnosti i sigurnosti poslovanja. Prvim djelom rada obuhvaćana je teorijska razrada osnovnih pojmova vezanih uz zakonodavni okvir, vrstu i analizu financijskih izvještaja, definiranje pojma pandemije i učinka na gospodarstvo Republike Hrvatske te na poslovanje tekstilne industrije. U drugom dijelu analizirani su financijski izvještaji poduzeća Potomac Grupa i Zlatna igla-Siscia za razdoblje 2019. do 2021. godine kojim je dobiven uvid u strukturu imovine i izvora imovine, prihoda i rashoda te rezultata poslovanja. Osim horizontalne i vertikalne analize, provedena je i analiza pomoću pokazatelja s ciljem određivanja sigurnosti i uspješnosti poslovanja te utjecaja pandemije na poslovanje analiziranih poduzeća. Na analizirana poduzeća Potomac Grupa i Zlatna igla-Siscia pandemija je ostavila negativan utjecaj u kontekstu pokazatelja sigurnosti i uspješnosti, ali uz evidentiran postepeni oporavak. Oba poduzeća su posljednju analiziranu godinu završile uz dobit, no dobivene vrijednosti su i dalje ispod očekivanja te su potrebne intervencije za veću efikasnost poslovanja u budućnosti.

Abstract (english)

Adequate accounting information creates a satisfactory information base that enables the understanding of financial statements, for the purpose of easier determination of the performance and position of business. The first part of the thesis covers the theoretical framework of basic concepts related to the legislative framework, types and analysis of financial statements, concepts of pandemic and its effect on the economy of the Republic of Croatia and on the business of the textile industry. In the second part, the financial statements of Potomac Group and Zlatna igla-Siscia for the period 2019 to 2021 were analyzed, which provided insight into the structure of assets and sources of assets, income and expenses, and business results. In addition to the horizontal and vertical analysis, an analysis using financial indicators was also carried out with the aim of determining the business position and performance and the impact of the pandemic on the business of the observed companies. The results showed that analyzed companies, Potomac Group and Zlatna igla-Siscia, were negatively affected by the pandemic in the context of financial indicators relating to position and performance, but a gradual recovery was recorded. Both companies ended the last analyzed year with a profit, but the result values are still below expectations, and interventions are needed for greater business efficiency in the future.

• Keywords: tekstilna industrija; analiza financijskih izvještaja; pandemija COVID-19; Potomac Grupa; Zlatna igla-Siscia
• Keywords (english): textile industry; financial statements analysis; COVID-19 pandemic; Potomac Group; Zlatna igla-Siscia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:644577
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-19 22:26:23