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master's thesis
Financiranje i restrukturiranje poduzeća u predstečajnom postupku
Diplomski rad
2024. urn:nbn:hr:145:630181
Šarić, Marija Magdalena
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Šarić, M. M. (2024). Financiranje i restrukturiranje poduzeća u predstečajnom postupku : 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:145:630181

Šarić, Marija Magdalena. "Financiranje i restrukturiranje poduzeća u predstečajnom postupku : 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:145:630181

Šarić, Marija Magdalena. "Financiranje i restrukturiranje poduzeća u predstečajnom postupku : 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:145:630181

Šarić, M. M. (2024). 'Financiranje i restrukturiranje poduzeća u predstečajnom postupku : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 10 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:630181

Šarić MM. Financiranje i restrukturiranje poduzeća u predstečajnom postupku : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2024 [cited 2025 April 10] Available at: https://urn.nsk.hr/urn:nbn:hr:145:630181

M. M. Šarić, "Financiranje i restrukturiranje poduzeća u predstečajnom postupku : 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:145:630181

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TitleFinanciranje i restrukturiranje poduzeća u predstečajnom postupku : Diplomski rad
Title (english)Financing and Restructuring of Companies in Pre-Bankruptcy Proceedings : Graduate paper
AuthorMarija Magdalena Šarić
MentorIvana Bestvina Bukvić (mentor)
MentorDražen Novaković (komentor)
Committee memberDubravka Pekanov (predsjednik povjerenstva)
Committee memberIvana Bestvina Bukvić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2024-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Poduzeća, suočena s prezaduženosti i nelikvidnosti, gube mogućnost pravovremenog podmirenja obveza i financiranja redovitog poslovanja. Cilj ovog rada je istražiti ključne faktore koji vode do pokretanja predstečajnog postupka te analizirati ulogu poslovnih strategija usmjerenih na restrukturiranje i oporavak poduzeća koja se suočavaju s financijskim poteškoćama. U okviru rada, istraženi su pojam, zakonska regulativa i aktivnosti predstečajnog postupka, kao i financijsko restrukturiranje i... More metodologija izrade plana operativnog i financijskog restrukturiranja. Istraživanje je provedeno na primjerima poduzeća AWT International d.o.o. i Zvečevo d.d. Analiza je provedena primjenom metoda Altman Z' score i BEX modela na poduzeća AWT International d.o.o. i Zvečevo d.d. za 2015. i 2016. godinu, odnosno prije pokretanja predstečajnog postupka. Nakon toga, provedena je horizontalna analiza i analiza financijskih pokazatelja poslovanja tijekom trajanja predstečajnog postupka, odnosno od 2017. godine do 2022. godine. Uz navedene izvještaje i financijske pokazatelje, analiziran je i plan restrukturiranja donesen pri pokretanju predstečajnog postupka. Konačno, u zaključku rada izneseni su zaključci dobiveni na temelju provedenih analiza. Analizirana poduzeća imala su zajedničkog glavnog kupca Konzum d.d. koji zbog svojih financijskih problema dovodi Zvečevo d.d. i AWT International d.o.o. do otvaranja predstečajnog postupka. Iz provedene analize, može se vidjeti kako je oslanjanje poduzeća na jednog kupca veoma riskantno i dovodi poslovanje u probleme. Na kraju, oba poduzeća su kroz mjere operativnog i financijskog restrukturiranja uspješno zatvorila predstečajni postupak. Less
Abstract (english)
Companies, facing excessive debt and illiquidity lose the ability to meet their obligations on time and to finance regular operations. The aim of this paper is to explore the key factors that lead to the initiation of pre-bankruptcy proceedings and to analyze the role of business strategies focused on restructuring and recovery for companies in financial distress. The paper examines the concept, legal framework, and activities involved in pre-bankruptcy proceedings, as well as the... More financial restructuring and methodology for creating an operational and financial restructuring plan. The research was carried out through the application of the Altman Z' score and BEX model methods to the companies AWT International d.o.o. and Zvečevo d.d. for 2015 and 2016, i.e. before the initiation of the pre-bankruptcy procedure. After that, the horizontal analysis was performed on the balance sheet, profit and loss account, and cash flow, while financial indicators were calculated for the period of the pre-bankruptcy procedure, i.e. from 2017 to 2022. In addition to the above reports and financial indicators, the restructuring plan adopted at the initiation of the pre-bankruptcy procedure was analyzed. Finally, in the conclusion of the paper, the conclusions obtained based on the conducted analyses are presented. The analyzed companies had a common main buyer, Konzum d.d., which, due to its financial problems, led Zvečevo d.d. and AWT International d.o.o. into the pre-bankruptcy proceedings. According to the conducted analysis, relying on a single customer is very risky and leads the business into problems. In the end, both companies successfully closed the prebankruptcy procedure through operational and financial restructuring measures. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:630181
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 on2025-01-31 17:02:00
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