Analiza isplativosti investicijskih projekata u malim poduzećima

master's thesis

• Title (english): Profitability analysis of investment projects in small businesses
• Author: Matej Štetić
• Mentor: Lidija Dedi (mentor)
• Committee member: Denis Dolinar (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

Projekti koje poduzeća prihvaćaju i provode jedna su od glavnih odrednica uspješnosti poslovanja. Oni su ujedno i dio strateškog plana poduzeća. Zbog velike važnosti koje projekti imaju na poslovanje poduzeća, bitno je izabrati projekte koji su najisplativiji i dobro upravljati istima. Budžetiranje kapitala naziv je proces pronalaska, odabira i odluke o projektima koja su najpogodnija za pojedino poduzeće i njegove specifičnosti. Glavna načela budžetiranja kapitala temelje se na teoriji efikasnih tržišta, no u slučajevima u praksi to nije uvijek tako. Primjer projekata gdje je potrebno modificirati proces budžetiranja kapitala su projekti u malim poduzećima. U ovom radu istražene su potrebne prilagodbe i prikladni kriteriji, te su primijenjeni na slučaju iz poslovne prakse.

Abstract (english)

Projects which companies start and implement are one of the main determinants of business success. They are also part of the company's strategic plan. Due to the significant importance of projects to a company's operations, it is essential to select the most cost-effective projects and manage them well. Capital budgeting is the process of identifying, selecting, and deciding on projects that are most suitable for a particular company and its specific needs. The main principles of capital budgeting are based on the efficient market theory, but in practical cases, this is not always the case. Examples of projects where it is necessary to modify the capital budgeting process are projects in small businesses. This paper explores the necessary adjustments and appropriate criteria and applies them to a case from business practice.

• Keywords: budžetiranje kapitala; mala poduzeća; trošak kapitala; stvarne opcije
• Keywords (english): capital budgeting; small companies; cost of capital; real options
• Language: croatian
• URN:NBN: urn:nbn:hr:148:289514
• 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: 2023-10-12 22:19:47