Uloga analize financijskih izvještaja u ocjeni uspješnosti stečajnog postupka

master's thesis

• Title (english): The role of financial statement analysis in assesing the success of bankrupcy procedures
• Author: Isabela Pernjak
• Mentor: Mateja Brozović (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj rad temelji se na dubinskoj analizi stečajnih postupaka poduzeća TŽV Gredelj d.o.o. i
Ferostroj d.o.o., s posebnim naglaskom na njihove financijske izvještaje. Cilj istraživanja bio
je razumjeti kompleksnost uzroka stečaja, ulogu analize financijskih izvještaja u procjeni
stabilnosti i uspješnosti poslovanja te primjenu različitih modela za predviđanje stečaja. Studije
slučaja obuhvaćaju razdoblje prije i nakon stečaja, analizirajući ključne promjene u poslovnoj
strategiji, financijskoj održivosti i utjecaju vanjskih čimbenika. Fokus je bio na identifikaciji
specifičnih faktora koji su pridonijeli financijskim poteškoćama i konačnom stečaju svakog
poduzeća. Zaključak rada sumira ključne nalaze i pouke iz istraživanja, ističući važnost
pravovremenog prepoznavanja rizika i implementaciju adekvatnih strategija upravljanja kako
bi se izbjegli stečajni postupci.

Abstract (english)

This paper is based on an in-depth analysis of the bankruptcy proceedings of TŽV Gredelj d.o.o.
and Ferostroj d.o.o., with a special focus on their financial statements. The aim of the research
was to understand the complexity of the causes of bankruptcy, the role of financial statement
analysis in assessing business stability and performance, and the application of various models
for predicting bankruptcy. The case studies cover the period before and after bankruptcy,
analyzing key changes in business strategy, financial sustainability, and the impact of external
factors. The focus was on identifying specific factors that contributed to financial difficulties
and the eventual bankruptcy of each company.The conclusion summarizes the key findings and
lessons from the research, highlighting the importance of timely risk recognition and the
implementation of adequate management strategies to avoid bankruptcy proceedings.

• Keywords: financijski izvještaji; horizontalna analiza; vertikalna analiza; financijski pokazatelji; stečaj; stečajni postupak
• Keywords (english): financial statements; horizontal analysis; vertical analysis; financial indicators; bankruptcy; bankruptcy proceedings
• Language: croatian
• URN:NBN: urn:nbn:hr:148:999181
• 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: 2024-09-18 20:49:00