Analiza utjecaja likvidnosti na profitabilnost odabranih trgovačkih lanaca u Republici Hrvatskoj

master's thesis

• Title (english): The influence of liquidity on the profitability of selected chain stores in the Republic of Croatia
• Author: Klaudia Ružić
• Mentor: Ana Ježovita (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Trade and Tourism

Abstract

U ovom radu provedena je analiza utjecaja likvidnosti na profitabilnost na primjeru odabranih trgovačkih lanaca u Republici Hrvatskoj u razdoblju od 2014. do 2018. godine. Temeljni cilj jest utvrditi povezanost pokazatelja likvidnosti i profitabilnosti. Analiza likvidnosti i profitabilnosti je provedena izračunom i interpretacijom najznačajnijih pokazatelja, te njihovom usporedbom kroz promatrano razdoblje. Kao mjere likvidnosti koriste se novčani jaz, koeficijent trenutne likvidnosti, koeficijent ubrzane likvidnosti, koeficijent tekuće likvidnosti i koeficijent financijske stabilnosti. Profitabilnost trgovačkih lanaca u ovom radu će se mjeriti pomoću marže profita, rentabilnosti imovine te rentabilnosti vlastitog kapitala. Naposljetku, provedeno je istraživanje utjecaja pokazatelja likvidnosti na pokazatelje profitabilnosti koristeći Pearsonov koeficijent korelacije. Ustanovljeno je da postoji pozitivna korelacija između koeficijenta ubrzane likvidnosti kao i koeficijenta tekuće likvidnosti, te pokazatelja profitabilnosti kod odabranih trgovačkih lanaca u promatranom razdoblju.

Abstract (english)

This thesis analyzes the impact of liquidity on profitability on the selected chain stores in the Republic of Croatia since 2014 until 2018. The basic objective is to determine the correlation between liquidity and profitability indicators. The analysis of liquidity and profitability was conducted by calculating and interpreting the most significant indicators, and comparing their values in the observed period. The cash gap, current ratio, quick ratio, acid test ratio and financial stability ratio are used as measure of liquidity. The profitability of the chain stores in this thesis will be measured by the profit margin, return on assets and return on equity. Finally, the impact of liquidity on profitability was conducted using the Pearson correlation coefficient. The results show that there is a positive correlation between the quick ratio as well as current ratio, on the profitability of selected chain stores in the observed period.

• Keywords: novčani jaz; likvidnost; profitabilnost; trgovački lanci; Republika Hrvatska
• Keywords (english): cash gap; liquidity; profitability; chain stores; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:001303
• 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: Closed access
• Created on: 2019-09-24 17:07:00