| Title | Analiza financijskih izvještaja na primjeru poduzeća Filir d.o.o Vukovar |
| Author | Ivana Marić |
| Mentor(s) | Anamarija Delić (thesis advisor)
|
| Abstract | Za analizu financijskih izvještaja može se reći da je najvažniji dio cjelokupne analize poslovanja poduzeća. Radi se na temelju podataka iz financijskih izvještaja, najčešće bilance i računa dobiti i gubitka. Iz financijske analize može se vidjeti kako je poduzeće poslovalo u proteklom razdoblju, te pomoću nje pronaći odgovor kako poboljšati poslovanje u narednom razdoblju.
Cilj završnog rada je prikazati i objasniti važnost financijske pismenosti, poznavanja financijskih izvještaja i financijske analize tih izvještaja. Kroz prvi dio rada upoznaje se sa temeljnim financijskim izvještajima: bilancom, računom dobiti i gubitka, te izvještajem o novčanom tijeku, te financijskom analizom istih: horizontalnom i vertikalnom, te analizom financijskih pokazatelja. Nakon toga, na praktičnom primjeru poduzeća Filir d.o.o. analizirani su horizontalnom i vertikalnom analizom izvješća bilanca te račun dobiti i gubitka, te pet skupina financijskih pokazatelja, nakon čega je donesen zaključak o financijskom stanju poduzeća. |
| Keywords | financial statements horizontal analysis vertical analysis financial indicators |
| Committee Members | Anamarija Delić (committee chairperson)
Julia Perić (committee member)
Aleksandar Erceg (committee member)
|
| Granter | Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek |
| Lower level organizational units | Chair of Economics and Business Management |
| Place | Osijek |
| State | Croatia |
| Scientific field, discipline, subdiscipline | SOCIAL SCIENCES
Economics
Accounting
|
| Study programme type | university |
| Study level | undergraduate |
| Study programme | Entrepreneurship |
| Academic title abbreviation | univ. bacc. oec. |
| Genre | undergraduate thesis |
| Language | Croatian |
| Defense date | 2016-08-25 |
| Parallel abstract (English) | It can be said that the most important part of the overall analysis of the business enterprise is the analysis of financial statements. It is based on the data from financial statements, usually from the balance sheet and income statements. From the analysis of financial statements, it can be seen how the company operated in the last few years and through it, also it can be found the answer how to improve operations in the future.
The aim of this dissertation is to show and explain the importance of financial literacy, knowledge of financial statements and financial analysis of those statements. Through the first part of this dissertation we will be introduced with the financial statements: the balance sheet, income statements, the cash flow statement and with the financial analysis of all those: horizontal and vertical analysis and also with the analysis of financial indicators. After that, through the practical example of the Filir d.o.o. company, the report balance, the income statement are analysed with the horizontal and vertical analysis and calculate five groups of financial indicators, after which a conclusion was reached on the financial situation of enterprises. |
| Parallel keywords (Croatian) | financijski izvještaji horizontalna analiza vertikalna analiza financijski pokazatelji |
| Resource type | text |
| Access condition | Access restricted to students and staff of home institution |
| Terms of use |  |
| URN:NBN | https://urn.nsk.hr/urn:nbn:hr:145:101628 |
| Committer | Gordana Kradijan |
