Financijska analiza poduzeća iz sektora hrane i pića

undergraduate thesis

• Title (english): Financial analysis of companies in the food and beverage sector
• Author: Josip Medved
• Mentor: Kristina Petljak (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Trade and International Business); Zagreb
• Defense date and country: 2019-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Financijska analiza poduzeća može se provesti pomoću takozvanih financijskih pokazatelja. Financijski pokazatelji koriste se u procjeni financijske uspješnosti poduzeća i jedni su od najvažnijih i jednako tako najobjektivniji pokazatelji i načini mjerenja uspješnosti nekog poduzeća. Financijski pokazatelji su temelj za analizu, procjenu i donošenje financijskih odluka za razne interesne skupine, počevši od unutarnjih interesnih skupina poput vlasnika poduzeća do vanjskih interesnih skupina poput potencijalnih investitora i partnera u poslovanju. Dijele se na pet glavnih skupina, a to su: pokazatelji profitabilnosti, pokazatelji aktivnosti, pokazatelji likvidnosti, pokazatelji solventnosti te pokazatelji investiranja. U ovom radu provedena je analiza mikro, malih i srednjih poduzeća iz sektora hrane i pića. Riječ je o dva poduzeća s područja Sjedinjenih Američkih Država, Eastside Distilling i Willamette Valley Vineyards, te dva poduzeća iz Velike Britanije Distil Plc i Gusbourne Plc. Cilj ovog rada je provesti financijsku analizu pomoću financijskih pokazatelja prethodno četiri spomenutih poduzeća za razdoblje od 2016. do 2018. godine te međusobno usporediti pokazatelje poduzeća. Provedenom analizom može se zaključiti da je poduzeće Willamette Valley Vineyards financijski najstabilnije poduzeće, dok je poduzeće Distil Plc najbrže rastuće poduzeće, a poduzeća Eastside Distilling i Gusbourne Plc pokazuju manje zadovoljavajuće rezultate ponajviše zbog neostvarivanja profita u promatranome razdoblju.

Abstract (english)

Financial analysis of companies can be done using the so-called financial ratios. Financial ratios are used to estimate the financial performance of companies and are one of the most important and objective ways to measure the performance and success of a company. Financial ratios are a basis for analysis, assessment and making financial decisions for different stakeholders of a company, starting from the internal stakeholders like the owners of the company and external stakeholders like potential investors or a business partner. Financial ratios are divided into five groups: profitability ratios, operating performance ratios, liquidity ratios, debt and solvency ratios and valuation ratios. This paper analyzes micro, small and medium-sized enterprises in the food and beverage sector. Those include two companies from the United States of America, Eastside Distilling and Willamette Valley Vineyards, and two companies from the United Kingdom, Distil Plc and Gusbourne Plc. The aim of this paper is to conduct a financial analysis of previously mentioned four companies using the financial ratios for the period from 2016. to 2018. and to compare each of their financial indicators with each other. The analysis concludes that the company Willamette Valley Vineyards is the most financially stable company and Distil Plc is the fastest growing company, while the results of companies Eastside Distilling and Gusbourne Plc are somewhat lacking, especially because they were not making any profit in the analyzed period.

• Keywords: financijska analiza; financijski pokazatelji; mikro; mala i srednja poduzeća; sektor hrane i pića
• Keywords (english): financial analysis; financial ratios; small and medium enterprises; food and beverage sector
• Language: croatian
• URN:NBN: urn:nbn:hr:148:768374
• Study programme: Title: Business economy; specializations in: Trade business, Tourism business, Accounting and financial business; Course: Trade business; Study programme type: professional; Study level: undergraduate; Academic / professional title: Stručni prvostupnik (Stručni prvostupnik)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-16 11:45:55