ANALIZA UTJECAJA IZAZOVA U DJELATNOSTI PRIKAZIVANJA FILMOVA NA SIGURNOST I USPJEŠNOST ODABRANIH PODUZEĆA

master's thesis

• Title (english): ANALYSIS OF THE IMPACT OF CHALLENGES IN THE MOVIE THEATER INDUSTRY ON SAFETY AND BUSINESS PERFORMANCE OF SELECTED COMPANIES
• Author: Laura Biščanić
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema istraživanja diplomskog rada je analiza utjecaja izazova filmske industrije na poslovanje odabranih poduzeća iz djelatnosti prikazivanja filmova. Poduzeća u djelatnosti prikazivanja filmova susreću se s problemima zbog napretka tehnologije i dostupnosti filmova putem interneta. Iz tog razloga kino prikazivači moraju ulagati dodatne napore kako bi privukli veći broj gledatelja.

U radu je postavljen teorijski okvir za analizu financijskih izvještaja u kojem je definiran pojam analize financijskih izvještaja i instrumenti i tehnike analize financijskih izvještaja, nakon čega je opisana djelatnost prikazivanja filmova i izazovi s kojima se suočava ova djelatnost. Posljednje je provedena analiza financijskih izvještaja poduzeća Blitz-Cinestar d.o.o. i Blitz-Cinestar Adria d.o.o., Cineplexx HR d.o.o. i Ekran d.o.o. za petogodišnje razdoblje od 2014. do 2018. godine. Provedbom horizontalne, vertikalne i analize pomoću financijskih pokazatelja dobiven je uvid u sigurnost i uspješnost poslovanja promatranih poduzeća. Usporedbom poslovnih rezultata utvrđeno je da poduzeća Blitz-Cinestar grupe i poduzeće Ekran posluju uspješno i sigurno i nije uočen negativan utjecaj na njihovo poslovanje, dok poduzeće Cineplexx posluje neuspješno i gomila sve veće gubitke u promatranim godinama, koje matično društvo mora nadoknađivati.

Abstract (english)

The topic of this thesis is the analysis of the impact of challenges in the movie industry on the performance of selected movie theater companies. Companies in the movie theater industry are facing problems due to advances in technology and the availability of movies via the Internet. For this reason, movie theaters need to make an extra effort to attract more viewers.

The paper sets out a theoretical framework for the financial statement analysis, which defines the concept of financial statement analysis and instruments and techniques of financial statement analysis, after which the movie theater industry and the challenges it faces are described. Finally, the financial statements of Blitz-Cinestar d.o.o., Blitz-Cinestar Adria d.o.o., Cineplexx HR d.o.o. and Ekran d.o.o. are analyzed for the five-year period from 2014 to 2018. The implementation of horizontal, vertical and financial ratios analysis provided insight into the safety and business performance of the observed companies. The comparison of business results showed that the companies of the Blitz-Cinestar Group and the company Ekran operate successfully and safely and no negative impact on their business was observed, while the company Cineplexx operates unsuccessfully and accumulates increasing losses in the observed years, which the parent company must compensate.

• Keywords: analiza financijskih izvještaja; filmska industrija; horizontalna analiza; vertikalna analiza; financijski pokazatelji
• Keywords (english): financial statement analysis; movie industry; horizontal analysis; vertical analysis; financial ratios
• Language: croatian
• URN:NBN: urn:nbn:hr:148:049940
• 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: 2020-09-16 13:23:15