Analiza uspješnosti i sigurnosti poslovanja poduzeća hrvatske IT industrije na temelju financijskih i nefinancijskih pokazatelja

master's thesis

• Title (english): Analysis of business performance and financial position of Croatian IT companies based on financial and non-financial ratios
• Author: Gabrijela Furda
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (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: 2023-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Po dinamici rasta, IT industrija daleko je najbrže rastuća djelatnost u hrvatskom gospodarstvu te je stoga od iznimne važnosti. Usprkos pandemiji, IT industrija u Republici Hrvatskoj je u 2020. godini ostvarila ukupni prihod od 27,8 milijardi kuna, uz godišnji porast od 3,3 posto što ukazuje na veliku otpornost IT industrije. Osim generiranja sve većih prihoda iz godine u godinu, stvara i sve veći broj radnih mjesta. Također, prema službenim podacima Državnog zavoda za statistiku, IT industrija više od ostatka poslovnog sektora ulaže u ljudske resurse i projekte u vezi s istraživanjem i razvojem. Na temelju analize godišnjih izvješća odabranih poduzeća za razdoblje od 2018. do 2020. godine prikazana je uspješnost i sigurnost njihova poslovanja te je utvrđeno kako poduzeća IT industrije u Republici Hrvatskoj nastoje pospješiti održivo i društveno odgovorno poslovanje, kako svojim djelovanjem, tako i svojim proizvodima i uslugama. Pri tome je objašnjena važnost kako financijskih, tako i nefinancijskih pokazatelja za razumijevanje stvarnog stanja poduzeća, odnosno industrije.

Abstract (english)

In terms of growth dynamics, the IT industry is by far the fastest growing activity in the Croatian economy, and is therefore of exceptional importance. Despite the pandemic, the IT industry in the Republic of Croatia achieved a total revenue of HRK 27.8 billion in 2020, with an annual increase of 3.3 percent, which indicates the great resilience of the IT industry. In addition to generating a yearly increase of revenue, it creates an increasing number of jobs. Also, according to official data from the Croatian Bureau of Statistics, the IT industry invests more in human resources and projects related to research and development than the rest of the business sector. Based on the analysis of annual reports of the selected companies for the period from 2018 to 2020, their business performance and financial position is presented and a conclusion is drawn that the companies of the IT industry in the Republic of Croatia strive to promote sustainable and socially responsible business, both through their activities and their products and services. In doing so, the importance of both financial and non-financial ratios for understanding the true state of the company, or industry, is explained.

• Keywords: IT industrija; financijski izvještaji; pokazatelji uspješnosti poslovanja; pokazatelji sigurnosti poslovanja; nefinancijski pokazatelji
• Keywords (english): IT industry; financial statements; business performance analysis; financial position analysis; non-financial ratios
• Language: croatian
• URN:NBN: urn:nbn:hr:148:938293
• 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 authenticated users
• Created on: 2023-09-27 11:10:03