Komparativna analiza financijskih izvještaja poduzeća iz djelatnosti proizvodnje i prodaje namještaja

master's thesis

• Title (english): Comparative financial statements analysis of companies in the manufacture and sale of furniture
• Author: Laura Smrekar
• Mentor: Sanja Sever Mališ (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: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Za uspješno poslovanje poduzeća i održavanje konkurentnosti na tržištu izrazito je važno
analizirati realno i objektivno sastavljene financijske izvještaje poduzeća na temelju kojih se
donose relevantne poslovne odluke. Načini provođenja analize vrše se putem horizontalne i
vertikalne analize financijskih izvještaja te izračunom financijskih pokazatelja koji ukazuju na
sigurnost i uspješnost poslovanja.
Cilj diplomskog rada je analizirati financijske izvještaje poduzeća koja se razlikuju po veličini,
iznosu aktive, broju zaposlenih i vrsti proizvoda koju nude, ali posluju u istoj djelatnosti. Analize
financijskih izvještaja Prostorie d.o.o. i Lesnine H d.o.o. provode se za razdoblje od 2017. do
2020. godine kako bi se uključio utjecaj Covid-19 krize na poslovanje tih poduzeća te se iznosi
zaključak posluju li navedena poduzeća sigurno i uspješno. S obzirom na navedene razlike među
poduzećima, zaključci na temelju provedenih analiza su više nego iznenađujući.

Abstract (english)

For the successful business operation of the company and maintaining competitiveness in the
market, it is extremely important to analyze realistically and objectively prepared financial
statements of the company on the basis of which relevant business decisions are made. The
methods of implementation the analysis are performed through horizontal and vertical analysis of
financial statements and the calculation of financial indicators that indicate the security and success
of business operation.
The goal of the graduate thesis is to analyze the financial statements of companies that are different
in size, amount of assets, number of employees and the type of product they offer, but operate in
the same industry. Analyzes of the financial statements of Prostoria d.o.o. and Lesnina H d.o.o.
are conducted for the period from 2017 to 2020 in order to include the impact of the Covid-19
crisis on the operations of these companies and it is concluded whether these companies operate
safely and successfully. Given the differences between companies, the conclusions based on the
conducted analyzes are more than surprising.

• Keywords: financijski izvještaji; analiza; proizvodnja i prodaja namještaja; financijski pokazatelji
• Keywords (english): financial statements; analysis; production and sale of manufacture; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:910902
• 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 authenticated users
• Created on: 2021-09-26 17:45:45