Ocjena poslovanja direktnih konkurenata u djelatnosti maloprodaje

master's thesis

• Title (english): Business analysis of direct competitors in the retail industry
• Author: Josipa Tkalec
• Mentor: Sanja Sever Mališ (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tržište maloprodaje uvijek je bilo konkurentno u Republici Hrvatskoj, a još je konkurentnije postalo i samim ulaskom u Europsku uniju gdje se tržište dodatno proširilo te se omogućio lakši ulazak konkurenata na hrvatsko tržište. Pored velikog broja lokalnih maloprodajnih društava, prisutan je veliki broj međunarodnih maloprodajnih lanaca. Konkurentnost pojedinog društva na tržištu najispravnije je prikazati kroz analizu poslovanja, odnosno kroz analizu financijskih izvještaja te napraviti usporedbu s konkurentima. Financijski izvještaji predstavljaju osnovu za razumijevanje poslovanja društva, njegovog položaja na tržištu i samu konkurentnost. Velika je važnost financijskih izvještaja i njihovih analiza na tržištu, gdje se ti pojmovi uvijek vežu za investicijske odluke gdje investitori prije svojih poslovnih poteza i ulaganja uvijek provode analizu te proučavaju rezultate analize financijskih izvještaja. Naravno, pored investitora, analize su jako bitne menadžmentu i vlasnicima društva, kako bi mogli razumjeti svoje poslovanje te donositi poslovne odluke za budućnost. Još se u interesne skupine mogu ubrojati i banke, državne institucije, javnost ukoliko se radi o listanim društvima ili o društvima od državnog značaja. Analiza financijskih izvještaja može obuhvatiti horizontalnu analizu, vertikalnu analizu, izračune financijskih pokazatelja te druge oblike analize. Svrha rada je prikazati položaj direktnih konkurenata u industriji maloprodaje na tržištu u Republici Hrvatskoj te kako se kroz analiziranje financijskih izvještaja napravi jasna slika položaja društva na tržištu. Sve prethodno navedeno provedeno je korištenjem odgovarajućih metoda analize i metoda izrade znanstvenih i stručnih radova, gdje su korištene metode analize, metoda kompilacije te komparativna metoda i metoda deskripcije.

Abstract (english)

The retail market has always been competitive in the Republic of Croatia, and it became even more competitive with the entry into the European Union, where the market expanded further and made it easier for competitors to enter the Croatian market. In addition to a large number of local retail companies, there are also a large number of international retail chains. The competitiveness of an individual company on the market is most correctly shown through the analysis of operations, i.e. through the analysis of financial statements and comparison with competitors. Financial statements represent the basis for understanding the company's operations, its position on the market and competitiveness itself. The importance of financial statements and their analysis is great in the market, where these concepts are always linked to investment decisions, where investors carry out analysis and study the results of the analysis of financial statements before their business moves and investments. Of course, in addition to investors, analyzes are very important for management and company owners, so that they can understand their business and make business decisions for the future. Interest groups can also include banks, government institutions, and the public in the case of listed companies or companies of state importance. Analysis of financial statements can include horizontal analysis, vertical analysis, calculations of financial indicators and other forms of analysis. The main purpose of the work is to show the position of direct competitors in the retail industry on the market in the Republic of Croatia and how to create an understanding of the company's position on the market through the analysis of financial statements. All of the above was carried out using appropriate methods of analysis and methods of preparing scientific and professional papers, where methods of analysis, compilation, comparative and description methods were used.

• Keywords: financijski izvještaji; financijski pokazatelji; financijska analiza; maloprodaja; konkurentnost
• Keywords (english): financial statements; financial ratios; financial analysis; retail; competitiveness
• Language: croatian
• URN:NBN: urn:nbn:hr:148:098015
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-19 17:15:05