Doprinos analize financijskih izvještaja poslovnoj analizi poduzeća

master's thesis

• Title (english): The contribution of analysis of financial reports to business analysis of company
• Author: Ivan Pleš
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Danijela Miloš Sprčić (predsjednik povjerenstva)
• Committee member: Andrija Sabol (član povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

U prvom dijelu rada teorijski je objašnjena poslovna analiza poduzeća, odnosno analiza strategija, analiza industrije te analiza financijskih izvještaja. Također, objašnjena je okolina poduzeća te PESTLE analiza, Porterova analiza 5 konkurentskih sila te SWOT analiza. Detaljno su objašnjene skupine financijskih pokazatelja te temeljni financijski izvještaji. U drugom dijelu rada slijedi primjer poslovanja Atlantic Grupe u razdoblju od 2015. do 2017. godine. Tu su dani detaljni podatci o poduzeću, objašnjena je strategija poduzeća, analizirana je prehrambena industrija u Hrvatskoj pomoću PESTLE analize i Porterove analize 5 konkurentskih sila te je provedena detaljna analiza financijskih izvještaja. Financijski izvještaji su analizirani pomoću horizontalne i vertikalne analize te pomoću financijskih pokazatelja. Na samom kraju rada doneseni su zaključci o poslovanju poduzeća temeljeni na analizi financijskih izvještaja. Zaključci analize pokazuju kakva je likvidnost, zaduženost, aktivnost, ekonomičnost te profitabilnost poduzeća u promatranom razdoblju. Dakle, kroz rad je teorijski objašnjena povezanost analize financijskih izvještaja i poslovne analize te je na primjeru Atlantic Grupe objašnjen taj proces. Također, dana je jasnija slika o prehrambenoj industriji u Hrvatskoj te o poslovanju Atlantic Grupe kroz promatrano razdoblje.

Abstract (english)

The first part of the thesis aims to theoretically analyze the business analysis of the company, ie strategy analysis, industry analysis and analysis of financial statements. Also, there is the analysis of the company environment, PESTLE analysis, Porter's analysis of 5 competing forces and SWOT analysis. A group of financial indicators and basic financial statements are explained in detail. The second part of the thesis follows an example of Atlantic Group's business in the period from 2015 to 2017. The thesis includes detailed information of the company and the explanation of the company's strategy. The food industry in Croatia was analyzed using PESTLE analysis and Porter's analysis of 5 competing forces and a detailed analysis of the financial statements was carried out. The financial statements were analyzed by horizontal and vertical analysis and by financial indicators. At the end of the thesis there is the conclusion about business operations, which is based on analysis of financial statements. The conclusion of the analysis shows the liquidity, indebtedness, activity, business efficiency and profitability of the company in the observed period. Therefore, the thesis explains the relationship between the analysis of financial statements and business analysis and this process is explained in the example of Atlantic Group's operations. Also, there is a clear picture of the food industry in Croatia and of the Atlantic Group's business over the observed period.

• Keywords: poslovna analiza; analiza financijskih izvještaja; financijski pokazatelji; temeljni financijski izvještaji
• Keywords (english): business analysis; analysis of financial statements; financial indicators; basic financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:795581
• 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: 2019-09-18 08:06:29