Statistička analiza financijskih izvještaja poduzeća Pepco Croatia d.o.o. i usporedba s konkurentima

master's thesis

• Title (english): Statistical analysis of financial statements of Pepco Croatia d.o.o. and comparison with competitors
• Author: Maša Vidović
• Mentor: Berislav Žmuk (mentor)
• Committee member: Anita Čeh Časni (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: 2022-05-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Pepco je poduzeće iz Poljske, a područje njegove djelatnosti obuhvaća trgovinu robom široke potrošnje nudeći kvalitetne proizvode po pristupačnim cijenama. Svoje poslovanje poduzeće je proširilo i na Hrvatsku kroz poseban poslovni subjekt - Pepco Croatia d.o.o. te će se u radu provesti statistička analiza njegovih financijskih izvještaja u razdoblju od 2017. - 2021. godine, kao izvor informacija važan kako internim, tako i eksternim korisnicima financijskih izvještaja u svrhu donošenja pravovremenih i adekvatnih poslovnih odluka. Bilanca i račun dobiti i gubitka analizirani su primjenom horizontalne i vertikalne metode te analizom ključnih financijskih pokazatelja, čime je pružen uvid u uspješnost i sigurnost njegova poslovanja u usporedbi s poslovanjem njegovih konkurenata Offertissime d.o.o. i Tedi poslovanja d.o.o. Statističkim metodama ispitane su tri hipoteze, kojima se uspoređuje i utvrđuje kako Pepco Croatia d.o.o. ostvaruje najveće poslovne prihode po zaposlenom te njegovi zaposlenici ostvaruju najveće prosječne neto plaće u odnosu na konkurente, a u većini promatranih razdoblja ostvaruje profitabilnost poslovanja. Također, na temelju skupnih prognostičkih pogrešaka, uspoređene su stvarne i prognostičke vrijednosti godišnjih poslovnih prihoda i godišnjih neto plaća i nadnica u razdoblju od 2017. do 2021. godine, pri čemu se kao najadekvatniji model prognoziranja budućih rezultata poslovanja pokazao naivni model II.

Abstract (english)

Pepco is a company from Poland, and the area of its activity includes trade in consumer goods by offering quality products at affordable prices. The company has expanded its business to Croatia through a special business entity – Pepco Croatia d.o.o. and the paper will conduct a statistical analysis of its financial statements in the period from 2017 to 2021, as a source of information important to both internal and external users of financial statements for the purpose of making timely and adequate business decisions. The balance sheet and profit and loss account were analyzed using the horizontal and vertical methods and the analysis of key financial indicators, which provided insight into the performance and security of its operations compared to the operations of its competitors Offertissima d.o.o. and Tedi poslovanje d.o.o. Three hypotheses were tested by statistical methods, which compare and determine that Pepco Croatia d.o.o. generates the highest operating income per employee and its employees earn the highest average net salaries compared to competitors, and in most of the observed periods it achieves the profitability of the business. Also, based on aggregate forecast errors, the real and forecast values of annual operating income and annual net salaries and wages in the period from 2017 to 2021 were compared, with the Naive model II proving to be the most adequate forecasting model for future business results.

• Keywords: analiza financijskih izvještaja; deskriptivna statistika; vremenski niz; prognostičke pogreške; naivni modeli prognoziranja
• Keywords (english): analysis of financial statements; descriptive statistics; time series; forecasting errors; naive forecasting models
• Language: croatian
• URN:NBN: urn:nbn:hr:148:919511
• 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; Embargo expiration date: 2022-11-11
• Created on: 2022-05-10 20:39:59