Komparativna analiza financijskih izvještaja odabranih poduzeća u metaloprerađivačkoj industriji u doba COVID-19 pandemije

master's thesis

• Title (english): Comparative analysis of financial statements based on selected companies in the metalworking industry during the COVID-19 pandemic
• Author: Monika Bezak
• Mentor: Mateja Brozović (mentor)
• Committee member: Petra Halar (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Analizom financijskih izvještaja moguće je utvrditi stanje poslovanja poduzeća s ciljem
donošenja kvalitetnih poslovnih odluka. Rezultati analize pružaju mogućnost donošenja
ocjene o sigurnosti i uspješnosti poslovanja, kako u normalnim tržišnim uvjetima, tako i pod
utjecajem COVID-19 pandemije što predstavlja i temelj ovog rada. Rad se sastoji od četiri
temeljna poglavlja u kojima je detaljno obrazložena odabrana tematika. U prvom poglavlju
navedeni su i obrazloženi važniji pojmovi vezani za razumijevanje same provedene analize
financijskih izvještaja. U drugom poglavlju navedene su osnovne informacije vezane za
metaloprerađivačku industriju te je utvrđen utjecaj COVID-19 pandemije na poslovanje iste. U
trećem poglavlju provedena je horizontalna i vertikalna analiza temeljnih financijskih izvještaja
odabranih poduzeća metaloprerađivačke industrije. Dobiveni rezultati dopunjeni su
provedenom analizom financijskih pokazatelja temeljenih na bilanci, računu dobiti i gubitka te
izvještaju o novčanom toku u četvrtom poglavlju. Na temelju dobivenih informacija izveden je
zaključak o uspješnosti poslovanja i utjecaju COVID-19 pandemije na sva tri analizirana
poduzeća.

Abstract (english)

By analysing financial statements, one can determine the state of a company with the goal of
making adequate business decisions. Results of analysing give the opportunity to assess the
financial position and performance, whether in normal market conditions or under the
influence of the COVID-19 pandemic, which is what this thesis is about. The paper consists of
four core chapters in which the chosen theme is explained in detail. The first chapter lists and
explains important notions in regards to understanding the financial statements analysis
which was carried out. The second chapter introduces basic information in regards to the
metalworking industry and determines the effect of the COVID-19 pandemic on it. In the third
chapter, a horizontal and vertical analysis of financial statements of chosen metalworking
companies is carried out. The obtained results are supplemented by an analysis of financial
indicators based on a balance sheet, Income statement and the Cash Flow statement in the
fourth chapter. Based on obtained information, a conclusion on the success of the chosen
companies and the effect which the COVID-19 pandemic had on them is presented.

• Keywords: analiza financijskih izvještaja; COVID-19 pandemija; metaloprerađivačka industrija
• Keywords (english): Financial statements analysis; COVID-19; Metalworking industry
• Language: croatian
• URN:NBN: urn:nbn:hr:148:715973
• 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: 2022-09-06 09:49:25