Mjerenje financijske uspješnosti malog i srednjeg poduzeća iz ugostiteljske djelatnosti

undergraduate thesis

• Title (english): Measuring the financial performance of small and medium-sized enterprises in the hospitality industry
• Author: Rozalija Vrbanec
• Mentor: Kristina Petljak (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Entrepreneurship); Zagreb
• Defense date and country: 2023-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet ovog završnog rada je mjerenje financijske uspješnosti malog i srednjeg poduzeća iz ugostiteljske djelatnosti. Na početku rada definirani su financijski izvještaji s posebnim naglaskom na bilancu i račun dobiti i gubitka. Bilanca predstavlja položaj poduzeća na točno određen dan, dok je s druge strane račun dobiti i gubitka relevantan za prikaz poslovanja poduzeća kroz određeno vremensko razdoblje. Također, jasno su definirani financijski pokazatelji na osnovu kojih se ocjenjuje likvidnost, ekonomičnost, financijska stabilnost i profitabilnost poslovanja poduzeća. U središnjem dijelu rada jasno su definirana mala i srednja poduzeća koja općenito imaju glavnu ulogu u ekonomiji te njihov organizacijski oblik i zakonska regulativa. Primjenom horizontalne i vertikalne analize, na primjerima poduzeća Asii pro d.o.o. i Slastičarnica Vincek d.o.o., utvrđena je kvaliteta poslovanja poduzeća kroz tri promatrana razdoblja. Korištenjem bilance i računa dobiti i gubitka te financijskih pokazatelja izračunatih temeljem navedenih izvještaja određena je uspješnost poslovanja, odnosno cilj je utvrditi posluje li poduzeće u dobitku ili gubitku.

Abstract (english)

The subject of this final thesis is the measurement of the financial performance of small and medium-sized enterprises in the hospitality industry. At the beginning of the work, financial statements were defined with special emphasis on the balance sheet and the profit and loss account. The balance sheet represents the company’s position on a specific day, while on the other hand, the profit and loss account is relevant to the presentation of the company’s operations over a certain period of time. Also, the financial indicators are clearly defined on the basis of which the liquidity, economy, financial stability and profitability of the company’s operations are evaluated. In the central part of the work, small and medium-sized enterprises, which generally play a major role in the economy, as well as their organizational form and legal regulations, are clearly defined. By applying horizontal and vertical analysis, on the examples of the company Asii pro d.o.o. and Slastičarnica Vincek d.o.o., the quality of the company’s operations was determined during the three observed periods. By using the balance sheet and profit and loss account, as well as financial indicators calculated on the basis of the aforementioned reports, the success of the business is determined, that is, the goal is to determine whether the company is operating in profit or loss.

• Keywords: financijski izvještaji; financijski pokazatelji; mala i srednja poduzeća; horizontalna i vertikalna analiza
• Keywords (english): financial statements; financial indicators; small and medium enterprises; horizontal and vertical analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:288785
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: pristupnik ekonomije/pristupnica ekonomije (pristupnik ekonomije/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-10-04 10:01:11