Analiza poslovanja odabranog poduzeća u Republici Hrvatskoj i usporedba s konkurentom iz Europske unije

master's thesis

• Title (english): Business analysis of the selected company in Croatia and comparison with a competitor from the European union
• Author: Iva Grizelj
• Mentor: Mateja Brozović (mentor); MBZ: 349195
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poznato je da poduzetništvo utječe na gospodarski rast i razvoj svake države, ali poduzetnici često nailaze na razne prepreke. Mala i srednja poduzeća čine najveći dio ukupnog broja svih poduzeća, ali u posljednjih deset godina zabilježen je pad novoosnovanih poslovnih subjekata. Nedostatak financijskih sredstava jedna je od najučestalijih prepreka s kojom se suočavaju poduzetnici u Republici Hrvatskoj. Predmet proučavanja rada su poduzeća srednje veličine koja se bave drvoprerađivačkom djelatnosti na području Europske unije. Na temelju horizontalne i vertikalne analize financijskih izvještaja te analize financijskih pokazatelja analizirana je uspješnost i sigurnost poslovanja poduzeća. Cilj rada je opisati računovodstvene postupke, izračunati financijske pokazatelje i odrediti okvire unutar kojih se određuje dobro ili loše poslovanje. U praktičnom dijelu rada odabrana su poduzeća Iverpan d.o.o. koje posluje u Republici Hrvatskoj te slovensko poduzeće Slovenijales trgovina d.o.o. Analiza je provedena u razdoblju od 2015. do 2019. godine. Rezultati koji su dobiveni na temelju obavljenih analiza služe kao podloga za donošenje zaključka da oba poduzeća posluju uspješno i sigurno te realiziraju pozitivan trend za stabilno poslovanje u budućnosti.

Abstract (english)

Entrepreneurship is known to affect the economic growth and developmet of countries, but entrepreneurs often encounter various obstacles. Small and medium enterprises make up the largest part of the total number of all enterprises, but in the last ten years there has been a decline in newly established business entities. Lack of financial resources is one of the most common obstacles faced by entrepreneurs in Croatia. The subject of the study in this paper are medium companies in European Union operating in the wood industry. Based on the horizontal and vertical analysis of financial statements and the analysis of financial rations business performances and security are used for making conclusions about achievements of companies. The aim of this paper is to describe accounting procedures, calculate financial rations and determine the limits that can define good or bad business enterprise. In the practical part of the paper, the Croatian company Iverpan d.o.o. and Slovenian company Slovenijales trgovina d.o.o. were selected for analysis. The analysis is conducted in the period from 2015 to 2019. Under the concluded analysis a conclusion on the successful and safe performance of both companies was made. Also, it can be concluded that companies have a positive trend for achieving stability in the future business.

• Keywords: Poduzetništvo; mala i srednja poduzeća; financijski izvještaji; analiza financijskih izvještaja; Iverpan d.o.o.; Slovenijales trgovina d.o.o.
• Keywords (english): Entrepreneurship; small and medium enterprises; financial statements; analysis of financial statements; Iverpan d.o.o.; Slovenijales trgovina d.o.o.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:688452
• 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: Open access
• Created on: 2021-09-13 16:35:50