USPOREDNA ANALIZA FINANCIJSKIH IZVJEŠTAJA FARMACEUTSKIH PODUZEĆA I UTJECAJ PANDEMIJE COVID-19 NA NJIHOVO POSLOVANJE

master's thesis

• Title (english): COMPARATIVE FINANCIAL STATEMENT ANALYSIS OF PHARMACEUTICAL COMPANIES AND THE IMPACT OF THE COVID-19 PANDEMIC ON THEIR BUSINESS
• Author: Anela Jurić
• Mentor: Mateja Brozović (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tema rada je provedena analiza financijskih izvještaja tri najveća farmaceutska poduzeća u Hrvatskoj, Pliva Hrvatska d.o.o., Belupo d.d. i JGL d.d., te utjecaj pandemije na njihovo poslovanje. Odabrana su farmaceutska poduzeća zbog toga što je očekivano da će na njihovo
poslovanje pandemija imati značajan utjecaj. Cilj je na početku teorijski objasniti osnovne pojmove potrebne za daljnju analizu te korištenjem financijskih izvještaja poduzeća za razdoblje od 2015. do 2020. godine i izračunima ocijeniti uspješnost i sigurnost poslovanja odabranih poduzeća u promatranom periodu. Provedenom analizom je utvrđeno da sva poduzeća posluju uspješno I sigurno te da je pandemija imala pozitivan utjecaj na njihovo poslovanje u pogledu uspješnosti, dok su pokazatelji koji se odnose na sigurnost u zadnjoj promatranoj godini imali tendenciju blagog pada. Razlog zašto nije bilo značajnih promjena kao što je očekivano je taj što je na početku 2020. poslovanje doživjelo značajne negativne posljedice pandemije, dok je tijekom ostatka godine poslovanje osjetilo značajnije pozitivne učinke (ako se promatraju podaci po kvartalima), što je na kraju rezultiralo blagim promjenama na kraju 2020. Unatoč tome i dalje poduzeća posluju sigurno i uspješno te nastavljaju rasti i razvijati se.

Abstract (english)

The topic of the thesis is the analysis of the financial statements of the three largest pharmaceutical companies in Croatia, Pliva Hrvatska d.o.o., Belupo d.d. and JGL d.d., and the impact of the pandemic on their business. Pharmaceutical companies chosen because they are expected to be significantly affected by the pandemic. At the beginning, the goal is theoretically explain the basic terms needed for further analysis, and by using the company's financial statements for the period from 2015. to 2020. and calculations to evaluate the success and safety of the selected companies in the observed period. The conducted analysis determined that all companies operate successfully and safely and that the pandemic had a positive impact on their business in terms of performance, while the indicators related to safety in the last observed year had a tendency to decrease slightly. The reason why there were no significant changes as expected is that at the beginning of 2020, the business experienced significant negative consequences of the pandemic, while during the rest of the year the business felt more significant positive effects (if you look at the data by quarter), which ultimately resulted in a slight changes at the end of 2020. Despite this, companies continue to operate safely and successfully and continue to grow and develop.

• Keywords: financijski izvještaji; pandemija COVID-19; farmaceutska industrija; analiza poslovanja
• Keywords (english): financial statements; COVID-19 pandemic; pharmaceutical industry; business analysis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:906756
• 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: 2022-09-15 12:54:12