Analiza podložnosti profitabilnosti odabranih naftnih poduzeća na gospodarska kretanja

master's thesis

• Title (english): Susceptibility analysis of selected petroleum companies' profitability to economic developments
• Author: Stella Kević
• Mentor: Mateja Brozović (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Sanja Sever Mališ (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Osnovni cilj ovog diplomskog rada bila je ocjena stupnja podložnosti profitabilnosti odabranih veleprodajnih naftnih poduzeća na gospodarska kretanja u razdoblju od 2008. do 2018. godine. Kako je nafta i dalje vrlo zastupljena kao sirovina za derivate koji služe kao pogonsko gorivo, a i kao baza za proizvodnju električne energije u termoelektranama i proizvodnju proizvoda široke upotrebe kao što su plastika, razrjeđivači i kemikalije, cijena te sirovine i njene fluktuacije uvelike utječu na, ne samo industriju nafte, već i na industrije povezane s tim resursom. Kao baza analize korišteni su financijski izvještaji odabranih poduzeća Royal Dutch Shell, Kuwait Petroleum Corporation i British Petroleum. Provođenjem horizontalne, vertikalne analize te analize pomoću pokazatelja stvorena je slika o sličnosti i različitostima stavki aktive, pasive, prihoda i rashoda odabranih poduzeća te donesen zaključak kako različita struktura utječe na poslovanje pojedinog poduzeća. Obuhvatom tih rezultata donesena je ocjena o uspješnosti poslovanja pojedinog poduzeća te o sigurnosti u smislu vjerojatnosti opstanka u uvjetima velikih tržišnih promjena.

Abstract (english)

The main objective of this thesis was to assess the degree of susceptibility of the profitability of selected wholesale oil companies to economic developments from 2008 to 2018. As oil continues to be highly represented as means of production for derivatives that serve as a fuel and also as a base for the production of electricity in thermal power plants and the production of consumer goods such as plastics, diluents and chemicals, the price of that good and its fluctuations greatly affect not only the oil industry but also the industries associated with that resource. The financial statements of the selected Royal Dutch Shell, Kuwait Petroleum Corporation and British Petroleum companies were used as the basis of analysis. By conducting horizontal and vertical analysis along with financial ratios analysis the sensitivity of business segments (indebtedness, economy, profitability and liquidity) to changes in market conditions was determined and based on these data, an assessment of the performance of an individual company and safety in terms of the likelihood of survival in the conditions of major market changes was made

• Keywords: Naftna industrija; sirova nafta; računovodstvo; financijski izvještaji; analiza financijskih izvještaja
• Keywords (english): oil industry; crude oil; accounting; financial statements; financial statements analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:785198
• 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: Access restricted to students and staff of home institution
• Created on: 2019-09-17 06:51:09