Identifikacija simptoma i razvoja poslovne krize instrumentima analize financijskih izvještaja

master's thesis

• Title (english): Identification of symptoms and developing of business crisis using analysis of financial statements
• Author: Leon Pisk
• Mentor: Mateja Brozović (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Davor Labaš (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2021-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Temeljni cilj ovog diplomskog rada bio je identificirati simptome i razvoj poslovne krize instrumentima analize financijskih izvještaja poduzeća Uljanik d.d. Poduzeće Uljanik d.d. krovno je poduzeće Uljanik Grupe koja vuče korijene iz 1856. godine te je time jedno od najstarijih poduzeća u Republici Hrvatskoj. Zbog svoje veličine, značaja za hrvatsko gospodarstvo i prepoznatljivosti u svijetu po svojim proizvodima, poduzeće je također od strateške važnosti za Republiku Hrvatsku.

Horizontalnom i vertikalnom analizom financijskih izvještaja poduzeća te analizom financijskih pokazatelja dobiven je uvid u poslovanje poduzeća u periodu od 2008. do 2017. godine. Sagledani su veličina imovine, zaduženost poduzeća, visina prihoda i rashoda te finalno, rezultat razdoblja. Na temelju provedene analize doneseni su zaključci o sigurnosti i uspješnosti poslovanja poduzeća.

Poduzeće se u promatranom razdoblju našlo u poslovnoj krizi što je bilo i vidljivo iz svih financijskih izvještaja i pokazatelja koji su prikazani u radu. Krizni menadžment i krizne strategije poduzete od strane menadžmenta nisu rezultirale željenim ishodom te je na kraju nad većinom poduzeća unutar Uljanik Grupe proglašen stečaj. Zbog svega navedenog i analiziranog u radu, iz financijskih izvještaja promatranog poduzeća bilo je moguće vidjeti stanje u kojem se poduzeće nalazilo te identificirati simptome i razvoj poslovne krize.

Abstract (english)

The main objective of this thesis was to identify the symptoms and development of the business crisis with the tools of analysis of financial statements of the company Uljanik d.d. The company Uljanik d.d. is the holding company of the Uljanik Group, which has its roots in 1856 and is thus one of the oldest companies in the Republic of Croatia. Due to its size, importance for the Croatian economy and recognition in the world for its products, the company is also of strategic importance for the Republic of Croatia.

Horizontal and vertical analysis of the company's financial statements and analysis of financial indicators provided an insight into the company's operations in the period from 2008 to 2017. The size of assets, indebtedness of the company, the amount of income and expenses and finally, the result of the period are considered. Based on the analysis conducted, conclusions were made on the safety and performance of the company.

In the observed period, the company found itself in a business crisis, which was evident from all financial statements and indicators presented in the thesis. Crisis management and crisis strategies undertaken by the management did not result in the desired outcome, and in the end most companies within the Uljanik Group declared bankruptcy. Due to all the above and analyzed in the thesis, from the financial statements of the observed company it was possible to see the situation in which the company was and identify the symptoms and development of the business crisis.

• Keywords: poslovna kriza; financijski izvještaji; financijski pokazatelji; sigurnost; uspješnost; krizni menadžment
• Keywords (english): business crisis; financial statements; financial ratios; financial position; performance; crisis management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:453968
• 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: Open access
• Created on: 2021-09-30 12:07:30