master's thesis
USPOREDBA UDRUGA TEMELJEM ANALIZE FINANCIJSKIH IZVJEŠTAJA

Ana Tandara (2016)
University of Split
Faculty of economics Split
Metadata
TitleUSPOREDBA UDRUGA TEMELJEM ANALIZE FINANCIJSKIH IZVJEŠTAJA : završni rad
AuthorAna Tandara
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
Analiza financijskih izvještaja ja značajan alat prilikom upravljanja svake organizacije. Jedan od osnovnih problema s kojim se susreću udruge jest manjak transparentnosti poslovanja. Cilj istraživanja bio je analizirati financijske izvještaje tri udruge kroz tri vremenski uzastopna razdoblja, kako bi se napravila usporedba dobivenih rezultata. Ove udruge djeluju unutar iste županije i obavljaju slične djelatnosti. Analiza financijskih izvještaja daje odgovore na pitanja u vezi procjene trenutne financijske situacije, planiranja poslovanja, odabira potencijalnog partnera, procjene o proširenju ili smanjenju djelatnosti i usporedba sa sličnim organizacijama. Prije nego se donese poslovna odluka želimo znati kakav rizik preuzimamo stupajući u neki poslovni odnos. Rezultati horizontalne, vertikalne i analize pokazatelja govore da su sve tri udruge ozbiljni kandidati za međusobno partnerstvo i da do sada nisu imali značajnih problema u podmirenju dospjelih obveza, rade u skladu sa zakonima i razvijaju volonterstvo u svojim zajednicama. Financijska imovina čini većinu ukupne imovine za sve tri udruge. Udruga Sunce u 2013.je imala povećanje investicija u dugotrajnu imovinu, dok Udruga Kaštela ima najnižu financijsku imovinu ukupno gledajući. Vlastiti izvori najveća stavka Udruge Sunce sve tri promatrane godine. Vlastiti izvori Udruge Srce znatno se povećavaju 2014. godine u odnosu na prethodna razdoblja, što ukazuje na povećanje viška prihoda koji je raspoloživ u sljedećem razdoblju. Prihodi od donacija se najviše ističu u sve tri udruge, kroz sva promatrana razdoblja. Rashodi za radnike i materijalni troškovi predstavljaju najviše troškove svih udruga. Likvidnost i ekonomičnost Udruge Sunce su najbolji pokazatelji u odnosu na ostale promatrane udruge. Da bi analiza cjelokupnog poslovanja bila potpuna potrebno je sagledati cjelokupnu sliku rada svake udruge, te koji doprinos ona ostvaruje zajednici. Ipak udruge nisu osnovane radi ostvarivanja financijske, već društvene dobiti.
Keywordsnon-profit organizations associations analysis of financial statements
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-04
Parallel abstract (English)
Analysis of the financial statements is important tool in any organization management. One of the main problems faced by the organizations is a lack of business transparency. The aim of the study was to analyze financial statements of three associations through three consecutive periods of time, to make a comparison of the results obtained. These organizations operate within the same county and perform similar activities. Analysis of the financial statements provides answers to questions regarding the assessment of the current financial situation, its business planning, selecting potential partners, assessments on enlargement or reduction of activities and comparison with similar organizations. Previous to a business decision we want to know what kind of risk we are taking by entering into a business relationship. The results of horizontal, vertical and indicators analysis show that all three associations are serious candidates for mutual partnership. They have not had serious problems in settling arrears, they work in accordance with laws and they are developing volunteering in their communities. Financial assets are accounted for most of the total assets of all three organizations. Sunce Association in the year 2013 had increased investment in fixed assets, while the Kastela Association has the lowest financial assets out of all three associations. In Sunce Association own resources are the largest item for all three observed years. Sunce Association own resources have significantly increased in the year 2014 compared to previous years, which indicates a revenue surplus that is available in the following period. Donation income is the most prominent in all three organizations, through all the observed periods. Expenses for employees and material costs represent the costs of all organizations. Liquidity and efficiency of Sunce Association are the best indicators in relation to other observed associations. In order to complete analysis of the entire business it is necessary to consider the whole picture of work of every association, and the contribution it accomplishes to a community. Yet the associations are not established for the pursuit of financial profit, but social gain.
Parallel keywords (Croatian)neprofitne organizacije udruge analiza financijskih izvještaja
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:684158
CommitterIvana Gizdić