Analiza financijskih izvještaja brzorastućih start-up poduzeća tehnološke industrije Hrvatske i Danske

undergraduate thesis

• Title (english): Financial statements analysis of fast-growing start-up companies in the technology industries in Croatia and Denmark
• Author: Lucia Terzić
• Mentor: Mateja Brozović (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog rada je analizirati financijske izvještaje brzorastućih start-up poduzeća tehnološke industrije hrvatske i danske, upoznati se s poslovanjem start-up poduzeća i svim preprekama s kojima se oni susreću, istražiti njihove uvjete poslovanja ovisno o državi u kojoj se nalaze, usporediti uvjete koje gospodarstva nude svojim start-up poduzećima, te usporediti njihovu sigurnost i uspješnost. U radu se u trogodišnjem razdoblju (2016., 2017. i 2018. godini) analiziraju financijski izvještaji start-up poduzeća Hrvatske i jedne od gospodarski značajnijih članica Europske unije - Danske. Oba poduzeća pripadaju tehnološkoj grani koja iz dana u dan sve više raste. Start-up poduzeće Hrvatske koje će se analizirati je Include d.o.o. Include d.o.o. je vodeće europsko visokotehnološko hardversko poduzeće te se nalazi na listi 10 najbrže rastućih tehnoloških start-up poduzeća 2019. godine. Danski start-up koji će se analizirati je OnRobot d.o.o. koji se bavi robotikom te se nalazi na popisu 10 rastućih start-up poduzeća Danske u 2019. godini. OnRobot d.o.o. posjeduje više imovine, te sveukupno ostvaruje veće prihode kao i rashode, dok Include d.o.o. imam znatno manje prihode, ali isto tako i rashode. OnRobot d.o.o. posluje dinamičnije s većim oscilacijama u poslovanju, dok Include d.o.o. posluje sigurnije. Oba poduzeća posluju likvidno. Republika Hrvatska ima veliki prostor za razvijanje podrške i potpore za start-up poduzeća te bih mogla puno toga “naučit“ od Danske. Svaka država neovisno bila članica Europske unije ili ne, treba biti “vjetar u leđa” inovacijama, mladim poduzetnicima ne vezano iz koje grane poslovna ideja dolazili, jer uspješno gospodarstvo ima svaku svoju granu razvijenu

Abstract (english)

The objective of this paper is to analyze the financial statements of fast-growing start-up companies in the technology industry of Croatia and Denmark, to get acquainted with the business of start-up companies and every obstacle they face, what Croatian and Danish economies offer their start-ups, and compare their security and performance. In the three-year period (2016, 2017 and 2018), the paper analyzes the financial reports of start-up companies in Croatia and one of the economically important members of the European Union - Denmark. Both companies belong to a technological branch that is growing day by day. The start-up company of Croatia that has been analyzed is Include d.o.o. Include d.o.o. is the leading European high-tech hardware company and is on the list of the 10 fastest growing technology start-ups in 2019. The Danish start-up that has been analyzed is OnRobot d.o.o. which deals with robotics and is on the list of the 10 growing start-ups in Denmark in 2019. OnRobot d.o.o. owns more assets, and overall generates higher revenues as well as expenses, while Include d.o.o. has significantly less income, but also expenses. OnRobot d.o.o. operates more dynamically with greater business oscillations, while Include d.o.o. operates more securely. Both companies operate in liquidity. The Republic of Croatia has a lot of room to develop support and incetives for start-ups and it could "learn" a lot from Denmark. Every country, whether a member of the European Union or not, should be a "wind in the back" of innovatio and young entrepreneurs no matter what branch of business ideas come from, because a successful economy has each branch developed.

• Keywords: analiza financijskih izvještaja; start-up poduzeća; horizontalna analiza; vertikalna analiza; financijskih pokazatelji
• Keywords (english): analysis of financial statements; start-up companies; horizontal analysis; vertical analysis; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:149272
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2020-09-23 12:03:41