Procjena pretpostavke vremenske neograničenosti poslovanja malog poduzeća na osnovi analize financijskih izvještaja

graduate thesis

• Title (english): Assessment of the going concern assumption of a small enterprise based on the analysis of its financial statements
• Author: Denis Družić
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Mihaela Mikić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U radu su analizirani financijski izvještaji malog proizvodnog poduzeća, s ciljem donošenja procjene o primjerenosti korištenja pretpostavke vremenske neograničenosti poslovanja u financijskim izvještajima pojedinih poslovnih godina. Period za analizu koji je odabran je od 2017. do 2022. godine, kako bi se također istražio utjecaj pandemije bolesti COVID-19 na poslovanje poduzeća i na navedenu računovodstvenu pretpostavku. Osim analize, provedena je i usporedba poslovanja s velikim poduzećem koje posluje u istoj industriji, kako bi se ustanovilo na koji način veličina poduzeća utječe na primjerenost korištenja pretpostavke vremenske neograničenosti poslovanja prilikom sastavljanja godišnjih financijskih izvještaja. Analiza i usporedba su provedene na osnovi javno dostupnih financijskih izvještaja. Provedena je vertikalna i horizontalna analiza računa dobiti i gubitka i bilance, uz daljnju analizu pomoću financijskih i nefinancijskih pokazatelja. Zaključak analize malog poduzeća je da je sastavljanje financijskih izvještaja na osnovi pretpostavke vremenske neograničenosti poslovanja bilo primjereno za sve godine u promatranom razdoblju, te da je unatoč smanjenju obujma poslovanja u 2020. godini, poduzeće pandemiju prebrodilo na osnovi uspješnog poslovanja od prethodnih godina. Zaključak usporedbe s velikim poduzećem je da je glavna prednost koju veliko poduzeće ima u odnosu na malo stabilnost poslovanja koja je osigurana većim brojem ugovora sklopljenima u prethodnim razdobljima, dok je malo poduzeće više izloženo mijenama u poslovnom ciklusu.

Abstract (english)

The paper analyses the financial statements of a small manufacturing company, with the aim of assessing the appropriateness of the going concern assumption in the financial statements for each individual business year. The period that was chosen for analysis is from 2017 to 2022, as to also investigate the impact of the COVID-19 pandemic on the company's operations and on the stated accounting assumption. In addition to the analysis, a comparison of the business with that of a large company operating in the same industry is also carried out, to establish how the size of the company affects the appropriateness of applying the going concern assumption when compiling annual financial statements. The analysis and comparison were carried out based on publicly available financial statements. A vertical and horizontal analysis of the income statement and the balance sheet is carried out, with further analysis using financial and non-financial indicators. The conclusion of the analysis of the small company is that the compilation of financial statements based on the going concern assumption was appropriate for all the years in the observed period, and that despite the reduction in the volume of operations in 2020, the company overcame the pandemic based on successful operations from previous years. The conclusion of the comparison with the large company is that the main advantage that a large company has compared to a small one is the stability of operations, which is ensured by a greater number of contracts concluded in previous periods, while a small company is more exposed to changes in the business cycle.

• Keywords: revizija financijskih izvještaja; pretpostavka vremenske neograničenosti poslovanja; COVID-19 pandemija; analiza financijskih izvještaja; financijski pokazatelji
• Keywords (english): audit of financial statements; going concern assumption; COVID-19 pandemic; analysis of financial statements; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:255142
• Study programme: Title: /; Study programme type: professional; Study level: graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-25 19:58:42