Analiza financijskih izvještaja odabranih poduzeća u trgovini automobilima

master's thesis

• Title (english): Analysis of financial statements of selected companies in car trade
• Author: Stjepan Ključar
• Mentor: Sanja Sever Mališ (mentor); MBZ: 269534
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu prikazana je analiza financijskih izvještaja poduzeća kojima je glavna djelatnost prodaja osobnih automobila. Odabrano je pet poduzeća s najvećim ostvarenim prihodima u 2019. godini, a to su Porsche Croatia d.o.o., Porsche Inter Auto d.o.o., Renault Nissan Hrvatska d.o.o., Grand Auto d.o.o. i Star Import d.o.o. Cilj ovog rada je prikazati sigurnost i uspješnost promatranih poduzeća. Horizontalnom analizom dobio se uvid u promjene vrijednosti pojedinih pozicija bilance i računa dobiti i gubitka, a vertikalnom analizom prikazuje se struktura bilance i računa dobiti i gubitka u promatranom razdoblju. Analizom financijskih pokazatelja saznaje se koja poduzeća su uspješno upravljala svojim poslovanjem i osigurala likvidnost u promatranom razdoblju. Analize se provode za trogodišnje razdoblje od 2017. do 2019. godine. Na temelju analize donose se zaključci o uspješnosti i sigurnosti poslovanja promatranih poduzeća.

Abstract (english)

This paper presents an analysis of the financial statements of companies whose main activity is the sale of passenger cars. Five companies with the highest revenues in 2019 were selected, namely Porsche Croatia d.o.o., Porsche Inter Auto d.o.o., Renault Nissan Hrvatska d.o.o., Grand Auto d.o.o. and Star Import d.o.o. The aim of this paper is to show how safe and successful are selected companies. The horizontal analysis provides an insight into the changes in the value of individual balance sheet and profit and loss items, and the vertical analysis shows the structure of the balance sheet and profit and loss account in the observed period. The analysis of financial indicators reveals which companies have successfully managed their operations and provided liquidity in the observed period. The analyzes are conducted for the three-year period from 2017 to 2019. Based on the analysis, conclusions are made about the performance and business security of the observed companies.

• Keywords: financijski izvještaji; horizontalna analiza; vertikalna analiza; financijski pokazatelji; trgovina automobilima
• Keywords (english): financial statements; horizontal analysis; vertical analysis; financial indicators; car trade
• Language: croatian
• URN:NBN: urn:nbn:hr:148:045326
• Study programme: Title: Business 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 authenticated users
• Created on: 2021-09-22 20:35:22