ANALIZA UTJECAJA PANDEMIJE COVID-19 NA FINANCIJSKU SIGURNOST POSLOVANJA PODUZEĆA GRAĐEVINSKE INDUSTRIJE U HRVATSKOJ

master's thesis

• Title (english): ANALYSIS OF THE COVID-19 PANDEMIC’S IMPACT ON THE FINANCIAL POSITION OF THE CONSTRUCTION INDUSTRY COMPANY IN CROATIA
• Author: Mateja Krbot
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Prilikom pojave iznenadnih promjena u cjelokupnom gospodarstvu, budući da je građevinarstvo ključan sektor svake države, mogu se realizirati pozitivni ili negativni financijski učinci na građevinsku industriju. Cilj ovog diplomskog rada je prikazati financijsku sigurnost odabranih poduzeća iz građevinskog sektora u Hrvatskoj kroz razdoblje obilježeno globalnom pandemijom COVID-19. Navedeno je postignuto primjenom horizontalne i vertikalne analize te analizom pomoću pokazatelja financijske sigurnosti. Postupcima analize financijskih izvještaja moguće je utvrditi uspješnost i sigurnost poslovanja poduzeća. Uobičajeni postupci analize financijskih izvještaja su vertikalna analiza, horizontalna analiza te analiza izvršena primjenom financijskih pokazatelja. Analiza financijske sigurnosti provedena je na odabranim poduzećima građevinske industrije: Kamgrad d.o.o., Strabag d.o.o., Osijek-Koteks d.d., Colas Hrvatska d.d. i Pomgrad Inženjering d.o.o. u razdoblju od 2019. do 2021. godine. Navedena poduzeća su ujedno 2020. godine svrstana u top 20 poduzeća građevinske industrije u Hrvatskoj prema visini ostvarenih prihoda. Poseban naglasak u ovom radu je na globalnu pandemiju uzrokovanu virusom COVID-19 koja se iznenada pojavila i tako uzrokovala nepovoljne uvjete poslovanja u čitavom gospodarstvu kao i u svakodnevnom životu. Budući da je građevinarstvo važan sektor svake države kroz rad se želi utvrditi kako je pandemija COVID-19 utjecala na financijsku sigurnost navedenog sektora. Rezultati provedene analize ukazuju na sposobnost odabranih poduzeća u podmirivanju obveza te na ukupnu zaduženost.

Abstract (english)

Considering construction is such an important sector of any country's economy, sudden changes in the overall economy can have a positive or negative financial impact on the construction industry.The aim of this graduation thesis is to provide a financial position of selected companies from the construction industry during the global pandemic COVID-19. This was achieved by applying techniques of horizontal and vertical analysis and with analysis using indicators of financial position. The financial performance and position of the company's business can be determined by analyzing the financial statements. Vertical analysis, horizontal analysis, and financial indicator analysis are all common methods for analyzing financial statements. The analysis of financial position was carried out on selected construction companies: Kamgrad d.o.o., Strabag d.o.o., Osijek-Koteks d.d., Colas Hrvatska d.d. and Pomgrad Inženjering d.o.o in the period from 2019 to 2021. In 2020, the listed companies were also ranked among the top 20 companies in the construction industry in Croatia according to the amount of revenue generated. Special emphasis in this thesis is on the global pandemic caused by the COVID-19 virus, which suddenly appeared and thus caused unfavorable business conditions in the entire economy as well as in everyday life. Since construction is an important sector of every country, this thesis aims to determine how the COVID-19 pandemic affected the financial position of the sector. The results of the analysis indicate the ability of the selected companies to meet their obligations and their total indebtedness.

• Keywords: analiza financijskih izvještaja; financijska sigurnost; COVID-19; građevinska industrija; financijski pokazatelji
• Keywords (english): financial statement analysis; financial position; COVID-19; construction industry; financial indicator
• Language: croatian
• URN:NBN: urn:nbn:hr:148:808307
• 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: Reformatted digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-20 11:19:00