Profitabilnost veleprodajnih operacija

master's thesis

• Title (english): Profitability of wholesale operations
• Author: Juraj Škrlec
• Mentor: Dario Dunković (mentor)
• Committee member: Kristina Petljak (predsjednik povjerenstva)
• Committee member: Dora Naletina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Trade and Tourism

Abstract

Cilj ovoga rada je istražiti profitabilnost veleprodajnih operacija u trgovinskom poduzeću. Kako bi se dobio što podrobniji uvid u veleprodaju i njene operacije, u istraživanju se također vršila usporedba sa maloprodajnim operacijama. U istraživanju se autor služio javno objavljenim godišnjim financijskim izvještajima poduzeća Energy Centar Plus d.o.o. i internim financijskim izvještajima poduzeća Sinkro d.o.o. Empirijsko istraživanje se temeljilo na bruto marži kao okosnici profitabilnosti. Također su promatrani operativni troškovi, neto prodaja te operativni rezultat prije kamata, poreza i amortizacije (EBITDA) i operativni rezultat prije kamata i poreza (EBIT). Provedenim empirijskim istraživanjem došlo se do zaključka kako su veleprodajne operacije, gledajući neto profitnu maržu, profitabilnije od maloprodajnih. Drugi dio istraživanja sastoji se od provedenog intervjua sa menadžmentom analiziranih poduzeća. Nakon provedenog istraživanja veleprodajne operacije su se ispostavile kao profitabilnijima i još uvijek neophodnima u distributivnom lancu. Nakon empirijskog istraživanja i analize rezultata izložene su preporuke trgovinskom menadžmentu.

Abstract (english)

The aim of this paper is to investigate the profitability of wholesale operations in a trading company. In order to gain as much insight into the wholesale and its operations, the study also compared retail operations. In the research, the author used the publicly released annual financial statements of Energy Centar Plus d.o.o. and internal financial statements of Sinkro d.o.o. The empirical research was based on gross margin as the backbone of profitability. Operating expenses, net sales and operating result before interest, tax and depreciation (EBITDA) and operating result before interest and tax (EBIT) were also observed. The empirical research has showed that wholesale operations, in terms of net profit margin, are more profitable than retail ones. The second part of the research consists of an interview with the management of the analyzed companies. After conducting the research, wholesale operations have turned out to be more profitable and still necessary in the distribution chain. After empirical research and analysis of the results, trade management recommendations are presented.

• Keywords: profitabilnost; trgovinski menadžment; bruto marža; neto profitna marža; operativni troškovi
• Keywords (english): profitability; trade management; gross margin; net profit margin; operating expenses
• Language: croatian
• URN:NBN: urn:nbn:hr:148:448700
• 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: 2019-09-17 17:34:03