UTJECAJ NOVČANOG JAZA NA FINANCIJSKI POLOŽAJ I PROFITABILNOST POSLOVANJA PODUZEĆA U INDUSTRIJI PRERADE I KONZERVIRANJA MESA

master's thesis

• Title (english): EFFECT OF THE CASH GAP ON FINANCIAL POSITION AND PROFITABILITY OF COMPANIES BUSINESS OPERATIONS IN THE PROCESSING AND PRESERVING INDUSTRY
• Author: Petra Klak
• Mentor: Ana Ježovita (mentor)
• Committee member: Boris Tušek (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: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U radu je provedena analiza utjecaja novčanog jaza na financijski položaj i profitabilnost poslovanja poduzeća u industriji prerade i konzerviranja mesa u razdoblju od 2014. do 2018. godine. Analiza je provedena na uzorku od osam poduzeća iz Republike Hrvatske, a cilj analize je bio utvrditi povezanost između novčanog jaza i pokazatelja koji utječu na financijski položaj poduzeća kao i utjecaj novčanog jaza na odabrane pokazatelje profitabilnosti. Financijski položaj je mjeren kroz pokazatelje likvidnosti, zaduženosti i aktivnosti dok je profitabilnost mjerena maržom profita, rentabilnošću imovine te rentabilnošću kapitala. Navedeni utjecaji su analizirani pomoću Pearsonovog koeficijenta korelacije. Utvrđeno je da novčani jaz ima utjecaj na financijski položaj analiziranih poduzeća kroz pojedine pokazatelje likvidnosti, zaduženosti i aktivnosti. Također, utvrđeno je nepostojanje povezanosti između novčanog jaza i pokazatelja profitabilnosti poduzeća u industriji prerade i konzerviranja mesa od 2014. do 2018. godine.

Abstract (english)

The paper analyzes impact of the cash gap on financial position and profitability of companies business operations in the processing and preserving industry for the period of 2014 -2018. The analysis was conducted on a sample of 8 companies form the Republic of Croatia. The aim of the analysis is to determine the relationship between the cash gap and indicators that affect financial position of the company, as well as the impact of the cash gap on selected profitability indicators. Financial position was measured by indicators of liquidity, indebtedness and activity, while profitability was measured by profit margin, return on assets and return on capital. These effects were analyzed using the Pearson correlation coefficient. The results show that the cash gap has an impact on the financial position of the analyzed companies through selected indicators of liquidity, indebtedness and activities. Also, results show that there is no correlation between the cash gap and profitability indicators of companies business operations in the processing and preserving industry since 2014 until 2018.

• Keywords: novčani jaz; financijski položaj; profitabilnost; industrija prerade i konzerviranja mesa
• Keywords (english): cash gap; financial position; profitability; processing and preserving industry
• Language: croatian
• URN:NBN: urn:nbn:hr:148:704311
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-30 12:05:59