master's thesis
STATISTIĈKA ANALIZA USPJEŠNOSTI POSLOVANJA PODUZEĆA „HRVATSKE AUTOCESTE D.O.O.“

Marin Veraja (2016)
University of Split
Faculty of economics Split
Metadata
TitleSTATISTIĈKA ANALIZA USPJEŠNOSTI POSLOVANJA PODUZEĆA „HRVATSKE AUTOCESTE D.O.O.“ : Diplomski rad
AuthorMarin Veraja
Mentor(s)Ante Rozga (thesis advisor)
Abstract
Radom je provedeno istraţivanje uspješnosti poslovanja javnog poduzećaa. Provedena je horizontalna, vertikalna, te analiza pomoću financijskih pokazatelja, financijskih izvještaja poduzeća Hrvatske autoceste d.o.o za period od 2010. do 2015. godine. Rezultati analize ukazali su na moguće probleme u poslovanju ovog javnog poduzeća. Naime, prema rezultatima horizontalne i vertikalne analize, sve stavke za koje je poţeljno da rastu, kod ovog poduzeća su padale u promatranom razdoblju. U prvom redu rijeĉ je o stavkama imovine u bilanci, te stavkama prihoda u raĉunu dobiti i gubitka. S druge strane dugoroĉne obveze iz bilance, te rashodi iz raĉuna dobiti i gubitka su rasle. Sukladno tome, ni financijski pokazatelji nisu bili na poţeljnim razinama. Tako su pokazatelji likvidnosti, zaduţenosti i aktivnosti bili na zabrinjavajućim razinama u cijelom ili većem dijelu promatranog razdoblja. Na tragu svega navedenog, rezultati ove analize idu u prilog tezi o neefikasnosti javnih poduzeća.
Keywordsfinancial ratios financial statements inefficiency
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Quantitative Economics
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
The study surveyed business performance of public enterprises. We conducted a horizontal, vertical, and analysis using financial ratios, financial statements of the company Croatian Motorways d.o.o for the period from 2010 to 2015. Results of the analysis indicated the possible problems in the operations of public enterprises. According to the results of the horizontal and vertical analysis, all items for which it is advisable to grow, with the company fell in the period. In the first place it is the asset item in the balance sheet and income items in the income statement. On the other hand long-term liabilities from the balance sheet and expenses from profit and loss account grew. Accordingly, no financial indicators were not at desirable levels. Thus, liquidity indicators, debt and activities were at troubling levels in whole or greater part of the study period. In the wake of all this, the results of this study support the notion of inefficient public enterprises.
Parallel keywords (Croatian)financijski pokazatelji financijki izvještaji neefikasnost
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:418354
CommitterIvana Gizdić