Analiza financijskih izvještaja na primjeru sektora ugostitelja s ciljem identificiranja utjecaja pandemije covid-19

master's thesis

• Title (english): Analysis of financial statements on the example of the hospitality sector in order to identify the impact of the covid-19 pandemic
• Author: Marta Mudri
• Mentor: Mateja Brozović (mentor)
• Committee member: Ivana Mamić Sačer (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: 2021-11-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet ovog diplomskog rada je analiza financijskih izvještaja na primjeru dva poduzeća koja se bave djelatnostima pripremanja i usluživanja hrane, a sve s ciljem identificiranja utjecaja pandemije Covid-19 na njihovo poslovanje. Kako je 2020. godinu obilježio vrhunac pandemije, ima smisla analizirati njezin utjecaj na čitavo gospodarstvo, pa tako i na ugostiteljski sektor koji se našao na udaru pandemije kada je odlukom Stožera civilne zaštite morao zatvoriti svoja vrata gostima. Analiza financijskih izvještaja je provedena za razdoblje od 5 godina, kako bi se dobili usporedni podatci, pri čemu je naglasak na 2020. godini. Instrumenti analize financijskih izvještaja primijenjeni u radu su: horizontalna analiza, vertikalna analiza, analiza pomoću financijskih pokazatelja te izračun Altmanovog pokazatelja za promatrana poduzeća. Podloga za izradu analiza su strukturni i komparativni financijski izvještaji, koji su pripremljeni na temelju javno objavljenih financijskih izvještaja na stranicama Registra godišnjih financijskih izvještaja. Kroz rad su izvedeni zaključci o sigurnosti i uspješnosti poslovanja promatranih poduzeća te donesena odluka o financijskoj poziciji istih prije i za vrijeme pandemije.

Abstract (english)

The subject of this final paper is the analysis of financial statements on the example of two companies engaged in food preparation and serving, all with the aim of identifying the impact of the Covid-19 pandemic on their business. As 2020 marked the peak of the pandemic, it makes sense to analyze its impact on the entire economy, including the hospitality sector, which was hit by the pandemic when it had to close its doors to guests by a decision of the Civil Protection Headquarters. The analysis of the financial statements was conducted for a period of 5 years, in order to obtain comparative data, with an emphasis on 2020. The instruments of analysis of financial statements applied in the paper are: horizontal analysis, vertical analysis, analysis using financial indicators and calculation of Altman's indicator for the observed companies. The basis for the analysis are the structural and comparative financial statements, which were prepared on the basis of publicly published financial statements on the pages of the Register of Annual Financial Statements. Through the paper, conclusions were drawn on the financial position and performance of the observed companies and a decision was made on their financial position before and during the pandemic.

• Keywords: analiza; covid-19; ugostiteljski sektor; financijski izvještaji; sigurnost i uspješnost poslovanja
• Keywords (english): analysis; covid-19; hospitality sector; finance reports; financial position and performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:678406
• 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: 2021-11-16 13:20:00