Title Izazovi u poslovanju obiteljskog poduzeća u Republici Hrvatskoj Title (english) Challenges in business of a family business in the Republic of Croatia Author Tea Kosec Mentor Mladen Turuk (mentor)Committee member Marko Kolaković (član povjerenstva)Committee member Ivana Kovač (član povjerenstva)Granter University of Zagreb Defense date and country 2023-09-27, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Obiteljska poduzeća predstavljaju specifičan oblik organizacije te imaju važnu ulogu u svakom gospodarstvu. Usporedbom između Republike Hrvatske i Europe, prikazano je stanje obiteljskog poduzetništva i koliko su zapravo obiteljska poduzeća istražena i prisutna u pojedinom gospodarstvu. Cilj svakog obiteljskog poduzeća je očuvanje obiteljske tradicije, osiguravanje dugoročne stabilnosti poduzeća u pogledu financija te stvaranje što većeg nasljeđa za sljedeće generacije. Iako donose brojne prednosti, prisutni su i brojni izazovi koji nastaju kao posljedica obiteljskih odnosa i poslovnih zahtjeva. Upravljanje odnosima unutar obitelji i poduzeća, za njih predstavlja izazov koji utječe na uspjeh i održivost. Pitanje prijenosa vlasništva na mlađe generacije te izbor nasljednika, često su izvor napetosti, neizvjesnosti i sukoba među generacijama koje mogu ugroziti kontinuitet poslovanja. Prisutnost emocija u poslovanju odnosno nedostatak objektivnosti, pogotovo kod odlučivanja, može predstavljati prepreke za daljnje poslovanje. Pitanja vezana uz zapošljavanje, profesionalni rast i unaprjeđenja unutar poduzeća, mogu predstavljati također velike izazove za obiteljska poduzeća s obzirom da su u većini takvih poduzeća zaposleni i nečlanovi obitelji. Izazovi političke, ekonomske i zdravstvene prirode su oni na koje obiteljska poduzeća ne mogu utjecati, a primjeri takvih izazova su pojava Covid-19 virusa te restrikcije koje su donesene u cilju sprječavanja daljnjeg širenja, rat u Ukrajini, povećanje cijena nafte, naftnih derivata i općenito robe u svijetu. Prikazane su državne mjere koje su donesene u cilju pomoći tijekom trajanja pandemije i rata. Analizom odabranog obiteljskog poduzeća DiV 4 d.o.o., želi se prikazati utjecaj ključnih izazova na poslovanje poduzeća. Provedene su analize bilance i računa dobiti i gubitka, te analiza pomoću odabranih financijskih pokazatelja. Analiza je provedena za razdoblje od 2019. do 2021. godine, kako bi se utvrdilo na koji način su izazovi, poput Covid-19 virusa i povećanja cijena nafte i naftnih derivata, utjecali na poslovanje odabranog poduzeća.
Abstract (english) Family businesses are a specific form of organization and have an important role in every economy. A comparison between the Republic of Croatia and Europe shows the state of family business and how many family businesses are actually researched and present in a particular economy. The goal of every family business is to preserve the family tradition, ensure the long-term financial stability of the company, and create as large a legacy as possible for the next generations. Although they bring numerous advantages, there are also numerous challenges that arise as a result of family relationships and business requirements. Managing relationships within the family and the company is a challenge for them that affects success and sustainability. The issue of transferring ownership to younger generations and the choice of successors are often a source of tension, uncertainty and conflict between generations that can threaten business continuity. The presence of emotions in business, i.e. the lack of objectivity, especially when making decisions, can represent obstacles for further business. Issues related to employment, professional growth and promotions within the company can also represent great challenges for family businesses, considering that most of such companies employ non-family members as well. Challenges of a political, economic and health nature are those that family businesses cannot influence, and examples of such challenges are the emergence of the Covid-19 virus and the restrictions that were adopted in order to prevent further spread, the war in Ukraine, the increase in the price of oil, oil derivatives and in general goods in the world. State measures adopted to help during the pandemic and war are presented. By analyzing the selected family business DiV 4 d.o.o., we want to show the impact of key challenges on the business of the company. Analyzes of the balance sheet and profit and loss account were carried out, as well as analysis using selected financial indicators. The analysis was carried out for the period from 2019 to 2021, in order to determine how challenges, such as the Covid-19 virus and the increase in the price of oil and oil derivatives, affected the operations of the selected company.
Keywords
obiteljsko poduzeće
prijenos vlasništva
pandemija Covid-19
rat u Ukrajini
financijski izvještaji
horizontalna analiza
vertikalna analiza
analiza financijskih pokazatelja
Keywords (english)
family business
transfer of ownership
Covid-19 pandemic
war in Ukraine
financial statements
horizontal analysis
vertical analysis
analysis of financial indicators
Language croatian URN:NBN urn:nbn:hr:148:485016 Study programme Title: / Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2023-09-27 19:24:16
