Analiza potencijalnih pozitivnih učinaka pandemije COVID-19 na sigurnost i uspješnost poslovanja odabranih poduzeća kemijske industrije

master's thesis

• Title (english): Analysis of the potential positive effects of the COVID-19 pandemic on the financial position and business performance of selected chemical companies
• Author: Mia Grgec
• Mentor: Mateja Brozović (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Pojavom koronavirusa, te prerastanjem istog u pandemiju početkom 2020. godine, mnoga su se poduzeća susrela s teškoćama u poslovanju zbog raznih ograničenja koja su donesena od strane države radi suzbijanja širenja pandemije, a koja su utjecala na poslovnu aktivnost poduzeća. S obzirom na to da su samo neke od mjera za suzbijanje širenja pandemije COVID-19 bile korištenje dezinficijensa prilikom ulaska u zatvorene prostore (poput primjerice javnih ustanova, shopping centara i javnog prijevoza) i učestalije čišćenje površina i prostora s proizvodima koji u sebi sadrže alkohol ili druge tvari čije korištenje uništava visoku stopu bakterija, tema istraživanja ovog diplomskog rada je analiza potencijalnih pozitivnih učinaka pandemije COVID-19 na sigurnost i uspješnost poslovanja odabranih poduzeća kemijske industrije u razdoblju od 2018. do 2020. godine. Poduzeća čiji se financijski izvještaji analiziraju jesu Saponia d.d., Meteor Grupa – Labud d.o.o. i Neva d.o.o. jer su upravo ona proizvođači navedenih proizvoda. Na samome početku rada opisana je uloga financijskog izvještavanja, te postupci i instrumenti analize financijskih izvještaja. U idućem poglavlju slijedi utjecaj pandemije COVID-19 na gospodarstvo Hrvatske (s fokusom na kemijsku industriju) i mjere poduzete za suzbijanje pandemije. Nakon toga, provodi se horizontalna i vertikalna analiza financijskih izvještaja i ocjena kvalitete poslovanja odabranih poduzeća usporedbom sigurnosti i uspješnosti pomoću financijskih pokazatelja, te primjenom sustava pokazatelja. Na temelju provedenih horizontalnih i vertikalnih analiza, pojedinačnih financijskih pokazatelja, te primjenom sustava pokazatelja DuPont, može se zaključiti kako pozitivan utjecaj pandemije na uspješnost i sigurnost poslovanja je imalo jedino društvo Saponia d.d. od promatrana tri poduzeća, a jedan od mogućih razloga zašto je da, osim što je to društvo najveće od promatrana tri, te se najlakše prilagodilo novonastaloj situaciji, preostala dva društva nisu toliko intenzivirala proizvodnju proizvoda koji služe za suzbijanje pandemije.

Abstract (english)

With the appearance of the coronavirus and its development into a pandemic at the beginning of 2020, many companies encountered difficulties in doing business due to various restrictions enacted by the state to suppress the spread of the pandemic, which affected the business activity of many companies. Given that, only some of the measures to prevent the spread of the COVID-19 pandemic were the use of disinfectants when entering closed spaces (such as public institutions, shopping centers and public transport) and more frequent cleaning of surfaces and spaces with products containing alcohol or other substances whose use destroys a high rate of bacteria, the research topic of this thesis is the analysis of the potential positive effects of the COVID-19 pandemic on the financial position and business performance of selected companies in the chemical from 2018 to 2020. The companies whose financial statements are analyzed are Saponia d.d., Meteor Grupa – Labud d.o.o. and Neva d.o.o. because they are the producers of the mentioned products. At the very beginning of the thesis, the role of financial reporting is being described, as well as the procedures and instruments of the financial statement analysis. In the next chapter, the impact of the COVID-19 pandemic on the Croatian economy (with a focus on the chemical industry) and the measures taken to suppress the pandemic will be discussed. After that, a horizontal and vertical analysis of financial statements and an assessment of the quality of operations of the selected companies is carried out by comparing safety and performance using financial indicators, and by applying a system of indicators. Based on the suppressed horizontal and vertical analysis, individual financial indicators, and the application of the DuPont indicator system, it can be concluded that only the company Saponia d.d. had a positive impact of the pandemic on the of business performance and financial situation of the observed three companies, and one of the possible reasons why is that, apart from the fact that this company is the largest of the observed three, and adapted the most easily to the new situation, the remaining two companies did not intensify so much the production of products that serve to suppress the pandemic.

• Keywords: analiza financijskih izvještaja; horizontalna analiza; vertikalna analiza; financijski pokazatelji; kemijska industrija; pandemija COVID-19
• Keywords (english): analysis of financial statements; horizontal analysis; vertical analysis; financial indicators; chemical industry; COVID-19 pandemic
• Language: croatian
• URN:NBN: urn:nbn:hr:148:669139
• 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 students and staff of home institution
• Created on: 2022-09-15 15:10:46