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master's thesis
Povezanost između zaduženosti i insolventnosti poduzeća
Diplomski rad
2024. urn:nbn:hr:145:245291
Svoboda, Valentina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Management, Organization and Entrepreneurship

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Svoboda, V. (2024). Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:245291

Svoboda, Valentina. "Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:245291

Svoboda, Valentina. "Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:145:245291

Svoboda, V. (2024). 'Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 07 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:245291

Svoboda V. Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 April 07] Available at: https://urn.nsk.hr/urn:nbn:hr:145:245291

V. Svoboda, "Povezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:145:245291

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Metadata
TitlePovezanost između zaduženosti i insolventnosti poduzeća : Diplomski rad
Title (english)The connection between Indebtedness and Insolvency of a company : Graduate paper
AuthorValentina Svoboda
MentorNataša Šarlija (mentor)
Committee memberSanja Pfeifer (predsjednik povjerenstva)
Committee memberNataša Šarlija (član povjerenstva)
Committee memberMarina Stanić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Management, Organization and Entrepreneurship)
Osijek
Defense date and country2024-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
U ovom radu je istraživana veza između dvije skupine pokazatelja, odnosno između zaduženosti i insolventnosti. U prvom djelu rada definirana je zaduženost i njezini pokazatelji te solventnost i njezini pokazatelji. Prethodna istraživanja su pokazala kako postoji povezanost između zaduženosti i insolventnosti. Poduzeće do insolventnosti dovode visoke razine duga. U drugom dijelu rada napravljeno je empirijsko istraživanje na uzorku od 500 malih i srednjih poduzeća u Republici Hrvatskoj, od toga... More je 250 solventnih i 250 insolventnih poduzeća. Također za promatrane pokazatelje izračunati su osnovni statistički pokazatelji: aritmetička sredina, standardna devijacija i medijan. Istraživanje je napravljeno pomoću t-testa gdje je ispitivano postoji li statistički značajna razlika u prosječno vrijednosti pokazatelja za solventna i insolventna poduzeća. Za analizu je korišteno 11 pokazatelja, a to su: omjer zadržane dobiti i imovine, omjer gotovine i obveza, koeficijent zaduženosti, odnos duga i kapitala, omjer dugoročnih obveze i kratkotrajne imovina, omjer kratkoročnih obveza i kapitala, omjer kratkoročnih obveza i imovine, koeficijent vlastitog financiranja, omjer ukupnih kredita i imovine, omjer ukupnih kredita i prihoda i omjer obveza i prihoda. Na temelju provedene analize zaključeno je kako postoji statistički značajna razlika u prosječnoj vrijednosti pokazatelja između solventnih i insolventnih poduzeća. Poduzeće do insolventnosti dovodi prevelika zaduženost. Less
Abstract (english)
In this paper, the relationship between two groups of indicators, specifically between indebtedness and insolvency, is investigated. In the first part of the paper, indebtedness and its indicators, as well as solvency and its indicators, are defined. Previous research has shown that there is a connection between indebtedness and insolvency. High levels of debt lead a company to insolvency. In the second part of the paper, an empirical study was conducted on a sample of 500 small and... More medium-sized enterprises in the Republic of Croatia, consisting of 250 solvent and 250 insolvent enterprises. Basic statistical indicators were calculated for the observed indicators: arithmetic mean, standard deviation, and median. The study was conducted using a t-test to examine whether there is a statistically significant difference in the average value of indicators for solvent and insolvent enterprises. Eleven indicators were used for the analysis: the ratio of retained earnings to assets, the ratio of cash to liabilities, the debt ratio, the debt-to-equity ratio, the ratio of long-term liabilities to current assets, the ratio of short-term liabilities to equity, the ratio of short-term liabilities to assets, the self-financing coefficient, the ratio of total loans to assets, the ratio of total loans to revenue, and the ratio of liabilities to revenue. Based on the conducted analysis, it was concluded that there is a statistically significant difference in the average value of the indicators between solvent and insolvent enterprises. Excessive indebtedness leads a company to insolvency. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:245291
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar/magistra ekonomije (sveučilišni magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2025-01-17 17:14:12
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