master's thesis
Analiza utjecaja spajanja na uspješnost poduzeća u trgovinskom sektoru

Sanela Đurković (2017)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitleAnaliza utjecaja spajanja na uspješnost poduzeća u trgovinskom sektoru
AuthorSanela Đurković
Mentor(s)Blaženka Hadrović Zekić (thesis advisor)
Abstract
Spajanja i preuzimanja poduzeća u poslovnom su svijetu posljednjih godina svakodnevnica. U teškim tržišnim uvjetima, jačanje vlastitog kapitala i podjela rizika poslovanja, u svrhu održanja konkurentske prednosti, postalo je veoma primamljivo. Međutim, spajanja i preuzimanja veoma su kompleksne aktivnosti, zbog čega često bilježe neuspjeh. Kako bi se navedeno spriječilo, potrebo je provesti iscrpne analize financijskih izvještaja poduzeća koja se spajaju. Analiza financijskih izvještaja je proces odabira, evaluacije i interpretacije financijskih podataka sadržanih u financijskim izvještajima. Financijski izvještaji osim standardnih podataka o profitabilnosti i ekonomičnosti društva, rezultatu poslovanja, kreditnoj sposobnosti ili pak pravnoj osnovici za oporezivanje, pružaju i podatke o prošlom, sadašnjem i budućem poslovanju poduzeća, a da bi do tih podataka došli, služimo se horizontalnom i vertikalnom analizom, analizom pomoću pokazatelja te drugim standardiziranim analizama koje će se obuhvatiti ovim radom.
Keywordsmerges and acquisitions analysis of financial statements ba indicators of business efficiency financial position of the company business performance of the company
Committee MembersBlaženka Hadrović Zekić (committee chairperson)
Branko Matić (committee member)
Antun Šundalić (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2017-06-16
Parallel abstract (English)
Mergers and acquisitions in the business world have been the everyday life of the past few years. In difficult market conditions, the strengthening of own capital and the division of business risk, in order to maintain competitive advantage, has become very tempting. However, mergers and acquisitions are very complex activities, which often results in failure. In order to prevent this, it is necessary to carry out an exhaustive analysis of the financial statements of the merging company.The financial statements, besides the standard profitability and cost-effectiveness data of the company, profit, creditworthiness or the right base for taxation, also provide data on the past, current and projected performance of the company. In order to obtain such data, we use the horizontal and vertical analysis, the ratio analysis and other standard analyzes of the indicators that will be covered by this work.
Parallel keywords (Croatian)spajanja i preuzimanja analiza financijskih izvještaja pokazatelji poslovne uspješnosti financijski položaj poduzeća poslovna uspješnost poduzeća
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:129195
CommitterGordana Kradijan