Usporedna financijska analiza poslovanja trgovina poljoprivrednim inputima

master's thesis

• Title (english): Comparative financial analysis of business trade in agricultural inputs
• Author: Tomislav Marić
• Mentor: Branka Šakić Bobić (mentor)
• Committee member: Vesna Očić (predsjednik povjerenstva)
• Committee member: Branka Šakić Bobić (član povjerenstva)
• Committee member: Lari Hadelan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Agriculture; (Department of Management and Rural Entrepreneurship); Zagreb
• Defense date and country: 2017-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: BIOTECHNICAL SCIENCES; Agronomy

Abstract

Financijska analiza je proces primjene višestrukih analitičkih tehnika temeljem kojih se informacije obuhvadene financijskim izvještajima pretvaraju u upotrebljive informacije. Financijska analiza predstavlja jedan od najvažnijih alata u donošenju poslovnih odluka, a provodi se s ciljem interpretacije i usporedbe financijskih informacija. Temeljne vrste financijske analize su horizontalna, vertikalna i analiza financijskih pokazatelja. Horizontalna analiza služi za usporedbu financijskih podataka kroz duži vremenski period, dok se vertikalna financijska analiza tipično provodi za razdoblje od jedne godine. Analiza financijskih pokazatelja najčešde je upotrebljavana metoda financijske analize koja uključuje usporedbu različitih ekonomskih veličina, a njima su obuhvadeni pokazatelji likvidnosti, zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti.
Metodama ekonomske analize financijskih izvještaja poljoprivrednih poduzeda Agrokor trgovina d.o.o., Ameropa žitni terminal d.o.o. i Žito d.o.o. utvrđeno je da je od 2011. do 2015. godine svim poduzedima smanjena likvidnost. Poduzede Agrokor trgovina d.o.o. uslijed prevelike zaduženosti i nedostatnog samofinanciranja predstavlja najrizičnije poduzede za investitore. Poduzede Ameropa žitni terminal d.o.o. ima najvedu ekonomičnost poslovanja i najuspješnije je u naplati potraživanja. Iako poduzede Žito d.o.o. ima najbolje pokazatelje likvidnosti i najmanju zaduženost, ekonomičnost poslovanja je najmanja te je poduzede zaključno s 2015. godinom poslovalo s gubitkom.

Abstract (english)

Financial analysis is a process of applying multiple analytical techniques by which the information from financial statements are being transformed in usable information. Financial analysis is one of the most important tools in the process of decision making and the main goal of its conducting Is the interpretation and comparison of financial information and analysis of financial markets. Basic types of financial analysis include horizontal, vertical and analysis of financial ratios. Horizontal analysis is being used for a longer time period while vertical analysis is usually used for a time period of one year. The analysis of financial ratios is one of the most commonly used methods of financial analysis that includes comparison of various economic values and basic financial ratios include liquidity, leverage, activity, economic and profitability ratios.
Using the methods of economic analysis and financial statements of agriculture companies Agrokor trgovina d.o.o., Ameropa žitni terminal d.o.o. and Žito d.o.o. it is established that in the time frame from 2011. to 2015. year for all companies liquidity was decreased. Because of high indebtedness and lacking self-financing company Agrokor trgovina d.o.o. represents most risky company for investors. Company Ameropa žitni terminal d.o.o. has the highest business efficiency and is the most successful in debt collection. Company Žito d.o.o. has the highest liquidity and has minimal indebtedness, but also has minimal business efficiency and has finished 2015. with financial loss.

• Keywords: financijska analiza; bilanca; račun dobiti i gubitka; profitabilnost
• Keywords (english): financial analysis; balance sheet; income statement; profitability
• Language: croatian
• URN:NBN: urn:nbn:hr:204:440865
• Study programme: Title: Agribusiness and Rural Development; Study programme type: university; Study level: graduate; Academic / professional title: magistar/ magistra inženjer/inženjerka agrobiznisa i ruralnog razvitka (magistar/ magistra inženjer/inženjerka agrobiznisa i ruralnog razvitka)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2017-10-26 07:14:11