master's thesis
UTJECAJ OBRTNOG KAPITALA NA PROFITABILNOST U KOMUNALNOM PODUZEĆU

Anđela Maleničić (2016)
University of Split
Faculty of economics Split
Metadata
TitleUTJECAJ OBRTNOG KAPITALA NA PROFITABILNOST U KOMUNALNOM PODUZEĆU : Diplomski rad
AuthorAnđela Maleničić
Mentor(s)Željana Aljinović Barač (thesis advisor)
Abstract
Svrha ovoga rada bilo je istražiti utjecaj upravljanja obrtnim kapitalom na profitabilnost poduzeća u uslužnoj djelatnosti. Istraživanje se provedeno na komunalnim poduzećima Peovica d.o.o, Makarski komunalac d.o.o., te Trogir holding d.o.o., a podaci su prikupljeni iz financijskih izvještaja za razdoblje od 2010. do 2014.godine. Kako bi se dokazalo je li upravljanje obrtnim kapitalom utječe na profitabilnost poduzeća, izračunate su sve komponente novčanog jaza, dani vezivanja zaliha, dani vezivanja potraživanja i dani vezivanja dobavljača, te tradicionalni i novčani pokazatelji profitabilnosti, povrat na imovinu, povrat na glavnicu, novčani povrat na imovinu i kvaliteta dobiti. S obzirom na postotke koje smo dobili iz istraživanja možemo reći da nije potvrđena hipoteza i da upravljanje obrtnim kapitalom nema znatan utjecaj na profitabilnost promatranih poduzeća.
Keywordsworking capital inventory management claims and liabilities profitability indicators
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
The purpose of this study was to investigate the impact of working capital management on the profitability of companies in the services industry. The research was conducted on utility companies Peovica Ltd., Makarska komunalac Ltd., and Trogir holding Ltd., and data were collected from the financial statements for the period from 2010 to 2014. To demonstrate that the management of working capital affects the company's profitability, calculated all the components of cash gap, days in inventory turnover, turnover days and days tying suppliers, as well as traditional and financial indicators of profitability, return on assets, return on equity, return on cash to property and quality obtainable. With regard to the percentages obtained from the research we can say that has not been confirmed the hypothesis that management of working capital is not a significant impact on the profitability of the companies searched.
Parallel keywords (Croatian)obrtni kapital upravljanje zalihama potraživanjima i obvezama pokazatelji profitabilnosti
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:411469
CommitterIvana Gizdić