undergraduate thesis
ANALYSIS OF FINANCIAL STATEMENTS SUGAR FACTORIES OSIJEK LTD.

Nada Kovačević (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of agriculture
DEPARTMENT FOR AGROECONOMICS
Metadata
TitleANALIZA FINANCIJSKIH IZVJEŠTAJA TVORNICE ŠEĆERA OSIJEK D.O.O.
AuthorNada Kovačević
Mentor(s)Ljubica Ranogajec (thesis advisor)
Abstract
Glavna djelatnost Tvornice Šećera Osijek d.o.o. je proizvodnja šećera preradom šećerne repe i sirovog šećera, a nusproizvodi su karbokalk, melasa i repini rezanci. Dioničko društvo konstituirano je 1905. godine, a odmah nakon toga započela je i gradnja tvornice. Članica je grupe Žito koja je fokusirana na proizvodnju kvalitetne hrane. Analiza financijskih izvještaja predstavlja temelj uspješnog poslovanja. Temeljni financijski izvještaji su bilanca, račun dobiti i gubitka, izvještaj o novčanim tokovima, izvještaj o promjenama kapitala i bilješke uz financijske izvještaje. U ovom radu provedena je horizontalna i vertikalna analiza financijskih izvještaja bilance i računa dobiti i gubitka. Iz horizontalne analize računa dobiti i gubitka za 2014. godinu vidimo da su se prihodi smanjili za 13,14%, a rashodi povećali za 1,54% u odnosu na 2013. i tvornica je na kraju poslovne godine ostvarila negativan financijski rezultat. Analiza financijskih pokazatelja uspješnosti poslovanja pokazuje izrazito negativnu tendenciju kretanja. Koeficijent likvidnosti je ispod optimalne vrijednosti, zaduženost se povećava, a smanjuje se ekonomičnost zbog gubitka ostvarenog u 2014. godini.
Keywordsfinancial statement performance indicators financial result
Parallel title (English)ANALYSIS OF FINANCIAL STATEMENTS SUGAR FACTORIES OSIJEK LTD.
Committee MembersTihana Sudarić (committee chairperson)
Jadranka Deže (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of agriculture
Lower level organizational unitsDEPARTMENT FOR AGROECONOMICS
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineBIOTECHNICAL SCIENCES
Agronomy
Economics
Study programme typeuniversity
Study levelundergraduate
Study programmeAgroeconomics
Academic title abbreviationuniv. bacc. ing. agr.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-28
Parallel abstract (English)
The main activity of Sugar Factory Osijek ltd is producing sugar from sugar beet and raw sugar. By-products of the process are carbocalk (saturation sludge), molasses and beet pulp. Sugar Factory Osijek ltd was constituted in 1905 and soon after that began the building of the factory itself. The company is a member of Žito group which is focused on production of quality food. Analysis of financial statements is the foundation to a successful business. Basic financial statements are balance sheet, income statement, statement of cash flows, statement of changes in equity and notes by the financial statements. Horizontal and vertical analysis of financial statements of balance and income statement were conducted in this research. According to horizontal analysis of income statement, incomes were lower by 13,14% and outcomes were higher by 1,54% in 2014 compared to 2013. Because of that, at the end of the business year, the factory had a negative financial result. Analysis of financial performance indicators shows highly negative tendency. Coefficient of liquidity is below optimal value, indebtedness is growing and profitability is reducing because of the losses from 2014.
Parallel keywords (Croatian)financijski izvještaji pokazatelji uspješnosti financijski rezultat
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Notezavršni rad
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:151:654936
CommitterJosipa Vrbanić