Specifičnosti financijskog izvještavanja u farmaceutskoj industriji

undergraduate thesis

• Title (english): Specifics of financial reporting in pharmaceutical industry
• Author: Ante Vuković
• Mentor: Ivana Pavić (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Farmaceutska industrija koja se bavi proizvodnjom osnovnih farmaceutskih proizvoda čini važan dio prerađivačke industrije. Karakteriziraju je izvoz, investicije koje povećavaju BDP te istraživanje i razvoj. Kretanja u farmaceutskoj industriji ovise o demografskim kretanjima te gospodarskim uvjetima koji utječu na produkciju i profitabilnost te na razvojne mogućnosti tržišta lijekova. Potrošnja lijekova važan je segment zdravstvene potrošnje, zato je tržište lijekova uvelike regulirano, pogotovo po pitanju ulaska lijekova na tržište i oblikovanja cijena. Postupno produljenje životnog vijeka stanovnika i rast životnog standarda povećava potražnju za farmaceutskim proizvodima.

Abstract (english)

The pharmaceutical industry, which deals with the production of basic pharmaceutical products, is an important part of the processing industry. It is characterized by exports, investments that increase GDP, and research and development. Movements in the pharmaceutical industry depend on demographic trends and economic conditions that affect production and profitability, as well as the development possibilities of the drug market. Drug consumption is an important segment of health spending, that's why the drug market is largely regulated, especially in terms of drug entry into the market and pricing. The gradual extension of the population's life expectancy and the growth of the standard of living increases the demand for pharmaceutical products.

• Keywords: farmaceutska industrija; financijsko izvještavanja; financijski izvještaji; bilanca; račun dobiti i gubitka
• Keywords (english): pharmaceutical industry; specifics of financial reporting; balance sheet; cash flow; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:391158
• Study programme: Title: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary; Course: Accounting and Finances; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-26 12:36:30