POVEZANOST FAZA ŽIVOTNOG CIKLUSA PODUZEĆA I ANALIZE FINANCIJSKIH IZVJEŠTAJA

master's thesis

• Title (english): CORRELATION BETWEEN COMPANY`S LIFE CYCLE PHASES AND ANALYSIS OF FINANCIAL STATEMENTS
• Author: Hana Latović
• Mentor: Mateja Brozović (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-04-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Financijski izvještaji glavni su pružatelj informacija o uspješnosti i sigurnosti poslovanja poduzeća menadžmentu te svim ostalim korisnicima. Potrebno ih je znati tumačiti i provoditi analize kako bi se mogle donositi što ispravnije i relevantnije poslovne odluke. No isto tako, svako poduzeće prolazi kroz određeni životni ciklus i faze koje tom životnom ciklusu pripadaju. Svaku fazu karakteriziraju posebna obilježja te se u svakoj fazi sigurnost i uspješnost poslovanja razlikuju. Dakle, analiza će u svakome razdoblju davati različite informacije o poslovanju poduzeća. Rijetka su ona poduzeća koja zaista prožive cjelokupni životni ciklus jer često dolazi do propasti u fazi uvođenja ili rasta. Međutim, postoje i mala poduzeća koja uspiju. U ovome radu izvršena je analiza jednog takvog hrvatskog poduzeća te je provedena analiza poslovanja, ocijenjena uspješnost i sigurnost poslovanja te određeno u kojoj fazi životnog ciklusa se poduzeće nalazilo u pojedinom razdoblju.

Abstract (english)

Financial statements are the main source of information on the performance and financial position of the company to the management and other users of financial statements. It is necessary to know how to interpret them and conduct analysis in order to make the most correct and relevant business decisions. But also, every company goes through a certain life cycle and the stages that belong to that life cycle. Each phase has its own characteristics and in each phase the security and success of the business differ. Therefore, the analysis will provide different information about the business of the company in each phase. Rare are those companies that really go through the entire life cycle because it often happens that they go bankrupt in the introduction phase or growth phase. However, there are also some small businesses which succeed to develop and mature. In this paper, an analysis of one such Croatian company is conducted including the analysis of business performance, assessing the financial position and success in each period, and stating in which phase of life cycle is the company in each period.

• Keywords: analiza financijskih izvještaja; faze životnog ciklusa poduzeća; ocjena sigurnosti i uspješnosti poslovanja
• Keywords (english): analysis of financial statements; phases of life cycle of the company; assessment of financial position and business performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:354905
• 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: 2022-04-27 12:07:09