Specifičnosti financijskog izvještavanja i analiza poslovanja malih i srednjih poduzeća u Sisačko-moslavačkoj županiji

master's thesis

• Title (english): Specific aspects of financial reporting and business analysis of small and medium-sized enterprises in Sisačko-moslavačka county
• Author: Iva Šimanović
• Mentor: Nikolina Dečman (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Danas mala i srednja poduzeća predstavljaju posebno značajan segment gospodarstva svih zemalja svijeta. Mala i srednja poduzeća predstavljaju većinu svih registriranih poduzeća, pokretači su razvoja cjelokupnog gospodarstva i zapošljavanja, a uz to pridonose i povećanju proizvodnje i konkurentnosti gospodarstva te su glavni izvor raznih inovacija. Današnji dinamični uvjeti poslovanja zahtjevaju dobro upravljanje poslovanjem i razvojem poduzeća, a pri tome se uočava značenje analize financijskih izvještaja čija je temeljna zadaća omogućavanje razumijevanja financijskih izvještaja, odnosno poslovanja nekog poduzeća te stvaranje informacijske podloge za potrebe upravljanja, odlučivanja, kontrole i daljnjeg razvoja poslovanja. U radu su stoga analizirani financijski izvještaji malih i srednjih poduzeća iz prerađivačke industrije u Sisačko-moslavačkoj županiji, u razdoblju od 2014. do 2018. godine, sa ciljem ocjene ključnih pokazatelja sigurnosti i uspješnosti poslovanja. Prema rezultatima analize zaključuje se da, iako postoji nekoliko malih i srednjih poduzeća koja posluju s gubitkom, većina ostalih posluje sigurno i uspješno, a pokazatelji likvidnosti, zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti su na zadovoljavajućim razinama.

Abstract (english)

Nowadays small and medium-sized enterprises represent a significant segment of economy in all the countries of the world. Small and medium-sized enterprises represent the majority of all registered enterprises, they initiate the development of the overall economy and employment, contribute to both increase in production and competitiveness of the economy and are the main source of various innovations. Current dynamic business conditions demand good business management and development of the enterprise and while doing so the significance of the analysis of financial reports is seen. The fundamental task of the analysis is to enable the understanding of financial reports, that is the management of the enterprise and to create information groundwork for the needs of management, control, decision making and successful business. Therefore, financial reports of small and medium-sized enterprises in the period from 2014. to 2018. in Sisačko-moslavačka county that fall into the manufacturing industry were analyzed in this paper with the purpose of evaluating the key indicators of safe and successful management. According to the results of the analysis it is concluded that although there are a few small and medium-sized enterprises which have operating loss, the majority of enterprises have a safe and succesful management and the indicators of liquidity, activity, profitability and economy are satisfactory.

• Keywords: mala i srednja poduzeća; financijsko izvještavanje; sigurnost poslovanja; uspješnost poslovanja; financijski pokazatelji; Sisačko-moslavačka županija
• Keywords (english): small and medium-sized enterprises; financial reporting; financial position and efficiency of business; financial ratios; Sisačko-moslavačka county
• Language: croatian
• URN:NBN: urn:nbn:hr:148:833513
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Accounting; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-24 11:15:04