ANALIZA USPJEŠNOSTI POSLOVANJA PRERAĐIVAČKE INDUSTRIJE U REPUBLICI HRVATSKOJ

master's thesis

• Title (english): ANALYSIS OF FINANCIAL STATEMENTS OF THE MANUFACTURING INDUSTRY IN THE REPUBLIC OF CROATIA
• Author: Antonija Macan
• Mentor: Sanja Sever Mališ (mentor); MBZ: 269534
• Committee member: Lajoš Žager (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: 2021-03-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Analiza financijskih izvještaja pregledava financijske informacije pronađene u financijskim izvještajima kako bi se donijele utemeljene odluke o poslovanju. Podaci dobiveni ovom analizom mogu koristiti donošenju odluka za unutarnje i vanjske dionike i mogu tvrtki dati vrijedne informacije o ukupnom učinku i određenim područjima za poboljšanje. Glavna funkcija financijske analize je utvrđivanje snage i slabosti poslovnog poduzeća pregrupiranjem i analizom podataka sadržanih u financijskim izvještajima, usporedbom različitih komponenata i ispitivanjem njihovog sadržaja. Instrumenti analize financijskih izvještaja su horizontalna i vertikalna analiza te analiza putem pokazatelja. Prerađivačka industrija čini veliki dio ukupne ukupne svjetske proizvodnje dobara i usluga; a jedna od važnih grana prerađivčke industrije proizvodnja papira i proizvoda od papira. U praktičnom dijelu rada analizirat će se financijski izvještaji poduzeća Violeta d.o.o., Lipa Mill kuverta d.o.o. i C Pakiranje d.o.o., te će se zatim analizirati sigurnost i uspješnost poslovanja navedenih poduzeća. Također provedena je analiza putem zbirnih modela ocjene poslovanja BEX indeksa i Altmanovog Z Score modela. Navedene analize provedene su za trogodišnje razdoblje odnosno za 2017., 2018. i 2019. godinu. Analizom financijskih izvještaja, pokazatelja i zbirnim modelima stvara se zaključak o uspješnosti ili neuspješnosti poslovanja poduzeća.

Abstract (english)

Financial statement analysis reviews financial information found on financial statements to make informed decisions about the business. The information obtained from this analysis can benefit decision-making for internal and external stakeholders and can give a company valuable information on overall performance and specific areas for improvement. The main function of financial analysis is the pinpointing of the strength and weaknesses of a business undertaking by regrouping and analysis of figures contained in financial statements, by making comparisons of various components and by examining their content. The instruments of analysis of financial statements are horizontal and vertical analysis and analysis using indicators. The manufacturing industry makes up a large part of the total world production of goods and services; and one of the important branches of the processing industry is the production of paper and paper products. The practical part of the paper will analyze the financial statements of Violeta d.o.o., Lipa Mill kuverta d.o.o. i C Pakiranje d.o.o. and then the safety and business success of these companies will be also analyzed. An analysis was also performed through aggregate business valuation models of the BEX index and Altman’s Z Score model. These analyzes were conducted for a three-year period, for 2017, 2018 and 2019. The analysis of financial statements, indicators and aggregate models creates a conclusion about the successfully or unsuccessfully of the company's operations.

• Keywords: Horizontalna analiza; vertikalna analiza; financijski pokazatelji; prerađivačka industrija; financijski izvještaji
• Keywords (english): horizontal analysis; vertical analysis; financial indicators; manufacturing; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:461732
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2021-03-29 14:45:30