Utjecaj dugotrajne imovine na poslovanje društva

undergraduate thesis

• Title (english): The impact of fixed assets on the company's operations
• Author: Petra Kovačić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajna imovina čini važnu ulogu u poslovanju i kao takva predstavlja zanimljiv predmet razmatranja. Poduzeća u svojim izvještajima navode različite vrste dugotrajne imovine koju nabavljaju, posjeduju, posluju s njome ili je prodaju. Tema ovog rada povezana je s razmatranjem utjecaja te vrste imovine na poslovanje društva. Upravo zbog spomenutog značaja, stvoren je motiv za dubljim razmatranjem dugotrajne imovine u poslovnom ili proizvodnom ciklusu. Predmet rada je dugotrajna imovina, a cilj je istražiti utjecaj dugotrajne imovine i njezinih glavnih stavki na poslovanje društva. Rad je koncipiran u dva veća dijela, točnije, teorijski i praktični. Kao primjer iz prakse odabrano je poduzeće Podravka d.d. koje ima dugu tradiciju poslovanja i značajnu ulogu na domaćem tržištu. Poduzeće je proizvođačko te kao takvo ima značajan udio dugotrajne imovine u svojoj bilanci. Istraživačko pitanje rada postavljeno je u smjeru ispitivanja tvrdnje je li se u 2022. godini dogodio značajniji utjecaj dugotrajne imovine na poslovanje poduzeća Podravka d.d. Razmatraju se računovodstvene politike, metode knjiženja i utjecaj promjena dugotrajne imovine na ukupnu imovinu, rezultat poslovanja i novčani tok.

Abstract (english)

Fixed assets has very important role in business. In their reports, companies shows different types of fixed assets with sell purpose, for acquire, own, or do business with. The topic of this work is related to the consideration of the influence of fixed assets on the company business. A motive for writing this paper is deeper consideration and analysis of fixed assets in the business or production cycle. The subject of the work is fixed assets, and the goal is to investigate the impact of fixed assets and its main items on the company's operations. The paper is divided into two larger parts, more precisely, theoretical and practical. The company Podravka d.d. was selected as an example from practice. Podravka has a long tradition of business and a significant role in the domestic market. The company is a producer and as such has a significant share of fixed assets in its balance sheet. The research question of the work is looking for an answer whether in 2022 was a significant impact of fixed assets on the operations of the company Podravka d.d. Also, paper deals with actual accounting policies, accounting methods and research the impact of changes in fixed assets on total assets, operating results and cash flow.

• Keywords: imovina; računovodstvo; dugotrajna imovina; amortizacija; dobit; troškovi; poslovanje
• Keywords (english): assets; accounting; fixed assets; depreciation; profit; expenses; business
• Language: croatian
• URN:NBN: urn:nbn:hr:148:557375
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-09-26 11:12:53