Analiza financijskih izvještaja odabranih poduzeća mesne industrije u doba Covid-19 pandemije

master's thesis

• Title (english): Analysis of financial statements of selected meat industry companies during the Covid-19 pandemic
• Author: Matija Fabičević
• Mentor: Sanja Sever Mališ (mentor)
• 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: 2022-05-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Analizom financijskih izvještaja u poduzeću rukovodstvo dobiva informacije u kojem smjeru se kreće poslovanje poduzeća radi donošenja kvalitetnih poslovnih odluka. Putem financijskih izvještaja dobivamo sliku o stanju i sigurnosti poslovanja, ostvaruje li poduzeće dobit i ima li dovoljno likvidnih sredstava za podmirenje obveza. Pri samoj analizi financijskih izvještaja koriste ste komparativna i usporedna analiza te analiza korištenjem raznih financijskih pokazatelja. Mesna industrija predstavlja jednu od bitnih dijelova prehrambene industrije u Hrvatskoj.U drugom dijelu rada prvo se provodi analiza financijskih izvještaja putem komparativne i strukturne metode na poduzećima Pik Vrbovec plus d.o.o. i Mesne industrije braća Pivac d.o.o. Nadalje se provodi analiza putem financijskih pokazatelja. Sve analize se provode za trogodišnje razdoblje, odnosno za 2018., 2019. i 2020. godinu. Analizom se nastoji utvrditi koje poduzeće uspješnije posluje i utjecaj preuzimanja Kraša na Grupu Pivac.

Abstract (english)

By analyzing the financial statements in the company, the management obtains information, in which direction the company's business is moving in order to make quality business decisions.Through financial reports we get a picture of the state and security of business, in which the company makes a profit and in which it has sufficient liquid assets to settle its liabilities . In the analysis of financial statements, comparative and comparative analysis and analysis using various financial indicators are used .One of the important parts of the food industry in Croatia is the meat industry. In the second part of the paper, the analysis of financial statements is first performed using a comparative and structural method in companies Pik Vrbovec plus d.o.o. i Mesne industrije braća Pivac d.o.o. . Further analysis is carried out through financial indicators. All analyzes are conducted for a three-year period, i.e. for 2018, 2019 and 2020. The analysis seeks to determine which company operates more successfully and the impact of the takeover of Kraš on the Pivac Group.

• Keywords: horizontalna analiza; vertikalna imovina; financijski izvještaji; mesna industrija; financijski pokazatelji
• Keywords (english): horizontal analysis; vertical analysis; financial statements; meat industry; financial indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:844819
• 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: 2022-05-20 11:05:00