Financijska analiza poslovanja Zagrebačkog holdinga od 2013. do 2018. godine

master's thesis

• Title (english): Financial analysis of the company Zagrebački holding from 2013. to 2018.
• Author: Petra Preksavec
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu predstavljen je zakonodavni i računovodstveni okvir poslovanja trgovačkih i holding društava u Republici Hrvatskoj. S obzirom na Zakon o trgovačkim društvima i Zakon o računovostvu, utvrđeno je koje su financijske i računovodstvene obveze društava u smislu vođenje uredne i vjerodostojne dokumentacije, provedbe računovodstvenih standarda i podnošenja godišnjih financijskih izvještaja. Rad se temelji na analizi konsolidiranih financijskih izvještaja grupe Zagrebački holding d.o.o. Analiza je provedena za razdoblje od 2013. do 2018. godine, a odabrano je šestogodišnje razdoblje kako bi se eliminirali učinci jednokratnih, a značajnih transakcija. Provedena analiza obuhvaća je provedbu horizontalne i vertikalne analize te analizu putem odabranih financijskih pokazatelja. S obzirom na dobivene rezultate, a uzimajući u obzir osnovne djelatnosti koje članovi grupe obavljaju (komunalne, energetske, prometne i tržišne djelatnosti) doneseni su zaključci o financijskoj stabilnosti i uspješnosti grupe na konsolidiranoj razini.

Abstract (english)

This paper presents the legislative and accounting framework for the business activities of companies and holding entities in the Republic of Croatia. With respect to the Companies Act and the Accounting Act, it has been determined what are the prescribed financial and accounting reporting obligations of the companies, in terms of keeping proper and credible documentation, implementing accounting standards and preparation of annual financial statements. The paper is based on the analysis of the consolidated financial statements of Zagrebački holding d.o.o. The analysis was performed for the period from 2013 to 2018, and a six-year period was selected to eliminate the effects of one-off but significant transactions. The performed analysis includes the implementation of horizontal and vertical analysis as well as analysis based on selected financial indicators. In view of the results obtained, and taking into account the basic activities performed by the group members (utility, energy, transport and market activities), conclusions were reached on the financial stability and performance of the group at the consolidated level.

• Keywords: Zagrebački holding; financijski pokazatelji; izvještavanje; konsolidacija.
• Keywords (english): Zagrebački holding; financial indicators; reporting; consolidation.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:193848
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2019-10-01 14:54:34