prikaz prve stranice dokumenta STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA
  Download
PDF 2.86 MB
master's thesis
STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA
Završni rad
Split: University of Split, Faculty of economics Split, 2021. urn:nbn:hr:124:409881
Maras, Danijela
University of Split
Faculty of economics Split

Cite this document

Maras, D. (2021). STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:409881

Maras, Danijela. "STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:409881

Maras, Danijela. "STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:409881

Maras, D. (2021). 'STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:409881

Maras D. STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:409881

D. Maras, "STANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:409881

Please login to the repository to save this object to your list.
Metadata
TitleSTANJE NA TRŽIŠTU LEASINGA I USPOREDNA ANALIZA POSLOVANJA ODABRANIH DRUŠTAVA : Završni rad
AuthorDanijela Maras
MentorMarija Šimić Šarić (mentor)
MBZ: 311360
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Leasing je pravni posao u kojem davatelj leasinga pribavlja određeno dobro te primatelju leasinga odobrava pravo korištenje tog dobra na određeni rok uz ugovorenu naknadu te je jedan od izvora financiranja poduzeća gdje se umanjuje rizik zastarijevanja imovine uzrokovan brzim napretkom tehnologije. Osnovni cilj rada je prikazati osnovna obilježja leasinga kao izvora financiranja, analizirati tržište leasinga na nacionalnoj i europskoj razini te usporediti financijske izvještaje dvaju odabranih leasing društava putem financijskih pokazatelja prikladnih za leasing djelatnost – pokazatelji likvidnosti, zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti. Analiza putem pokazatelja je pokazala pozitivne rezultate poslovanja odabranih leasing društava te je pokazala specifične pojave u leasing djelatnosti poput malih vrijednosti pokazatelja likvidnosti te visokih vrijednosti pokazatelja zaduženosti zbog toga što se leasing društva u potpunosti oslanjaju na tuđe izvore financiranja. Imaju i veću rentabilnost kapitala od rentabilnosti imovine zbog malenih udjela kapitala u pasivi.
Abstract (english)
Leasing is a legal contractual agreement in which the leasing provider acquires a certain good and endorses to the recipient of the leasing the right to use that good for a fixed term with a contractual fee and is one of the sources of business financing which diminishes the risk of asset obsolescence caused by the rapid development of technology. The goal of this theis is to present the main characteristics of leasing as a source of financing, to analyze the leasing market at national and European level and to compare the financial statements of the two selected leasing companies through financial indicators suitable for the leasing industry – indicators of liquidity, indebtedness, activity, efficiency and profitability. Analysis showed positive business results of selected leasing companies and showed specific phenomena in leasing activities such as low values of liquidity indicators and high values of indebtedness indicators because leasing companies rely entirely on other sources of financing. They also have a higher return on equity than the return on assets due to the small share of capital in liabilities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:409881
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Accounting and revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryREFST
Created on2021-10-28 13:59:39