Utjecaj računovodstvenih standarda na ocjenu poslovanja poduzeća u vinogradarskoj industriji

master's thesis

• Title (english): The influence of accounting standards on the evaluation performance of the enterprises in the wine-making industry
• Author: Tena Petričević
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-07-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Vinogradarska industrija potpomaže, osim kroz izvoz, većini grana gospodarstva Republike Hrvatske jer neki sektori ne bi bili ostvarivi bez vinogradarske industrije, kao što su turizam, ugostiteljstvo, hotelijerstvo i slično. Predmet analize financijskih izvještaja u ovome radu su poduzeća Iločki podrumi d.d., Kutjevo d.d. i Erdutski vinogradi d.o.o. Komparativnom analizom financijskih izvještaja u ovom radu prikazane su razlike u poslovanju i uspješnosti odabranih poduzeća u vinogradarskoj industriji, za razdoblje od 2015. do 2017. godine, kao i utjecaj računovodstvenih standarda na ocjenu poslovanja istih. Računovodstveni standardi, pravila i načela koja primjenjuje računovodstvena struka koriste se prilikom sastavljanja i prezentiranja financijskih izvještaja. Priprema financijskih izvještaja u skladu s Međunarodnim računovodstvenim standardima (MRS) zahtjeva od uprave svakog poduzeća istinit i fer prikaz u skladu sa standardima.

Abstract (english)

The wine-growing industry, with the exception of exports, supports most of the economy branches of the Republic of Croatia because some sectors could not be achieved without the wine-growing industry, such as tourism, catering and hotel industry. The subject of the financial statements analysis in this paper are the companies Iločki podrumi d.d., Kutjevo d.d. and Erdutski vinogradi d.o.o. Comparative analysis of financial statements in this paper presents differences in the business and success of selected companies in the wine-growing industry for the period from 2015 to 2017, as well as the influence of accounting standards on their business performance. Accounting standards, rules and principles applied by the accounting profession are used during preparation and presentation of financial statements. The preparation of financial statements in accordance with International Accounting Standards (IAS) demands from the administration of each company a true and fair review in accordance with the standards.

• Keywords: vinogradarstvo; računovodstveni standardi; financijski izvještaji; analiza; poslovanje poduzeća
• Keywords (english): wine-growing industry; accounting standards; financial statements; analysis; business performance of the enterprises
• Language: croatian
• URN:NBN: urn:nbn:hr:148:451581
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-07-13 15:39:17