professional thesis
FINANCIAL ESTIMATION OF SMALL AND MEDIUM-SIZED ENTERPRIZES FROM THE POINT OF VIEW OF A BANK

Irena Fišer (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Metadata
TitleProcjena boniteta malih i srednjih poduzetnika s aspekta banke
AuthorIrena Fišer
Mentor(s)Branko Novak (thesis advisor)
Abstract
Ovaj rad bavi se procjenom boniteta poduzeća koja pripadaju segmentu malog i srednjeg poduzetništva i to s aspekta banke. U prvom dijelu rada dana je definicija boniteta, definirani su okviri koji određuju koja poduzeća pripadaju kojoj veličini poduzeća te su definirani pojmovi kreditne i financijske sposobnosti. Navode se financijski izvještaji koji se koriste za analizu boniteta poduzeća, te je dan pregled pozicija od kojih se izvještaji sastoje. Naglasak je stavljen na temeljne financijske izvještaje, odnosno bilancu, račun dobiti i gubitka te izvještaj o novčanom tijeku. Opisane su tehnike i metode kojima se analiziraju financijski izvještaji te procjenjuje bonitet poduzeća. Da bi se pokazala primjena navedenih vrsta analiza, dani su primjeri procjene boniteta pet poslovnih subjekata iz segmenta malih i srednjih poduzeća. Četiri primjera odnose se na poduzeća koja koriste izvještaje bilancu i račun dobiti i gubitka, te jedno poduzeće koje koristi izvještaje pregled primitaka i izdataka i pregled dugotrajne imovine. Analiza je temeljena na pretpostavci da su klijenti imali konkretan kreditni zahtjev prema banci. Izračunati su najvažniji koeficijenti koji pokazuju bonitet poduzeća te su donešeni zaključci o poduzeću temeljem izvještaja. Na kraju rada nalazi se osvrt na specifičnosti segmenta malog i srednjeg poduzetništva u odnosu na druge segmente poduzeća.
Keywordscreditworhtiness credit ability financial ability liquidity profitability
Parallel title (English)FINANCIAL ESTIMATION OF SMALL AND MEDIUM-SIZED ENTERPRIZES FROM THE POINT OF VIEW OF A BANK
Committee MembersBranko Novak (committee chairperson)
Branko Matić (committee member)
Domagoj Sajter (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelpostgraduate specialist
Study programmePostgraduate specialist study Finance and Banking
Academic title abbreviationmag. spec.
Genreprofessional thesis
Language Croatian
Defense date2016-06-03
Parallel abstract (English)
This thesis is engaged in financial estimation of companies belonging to small and mediumsized enterprizes from the point of view of a bank. In the first part of the work one gives the definition of creditworthiness, then presents the frame which defines which company belongs to this company segment and the definitions of credit and finanacial ability are given. Furthermore, one gives the overview of financial reports that are used to perform the creditworthiness analysis and the overview of positions of which these reports are consisting. One emphasizes the basic financial reports, i.e. balance sheet, profit and loss account and cash flow statement. The technics and methods are given, by which financial reports are analysed. In order to present the application of presented types of analyses, one gives pratical financial estimation of five companies belonging to the segment of small and medium-sized enterprizes. Four examples use financial reports balance sheet and profit and loss account, and one company uses financial reports overview of incomes and expenses as well as overview of long-term assets. The analysis is based on presumption that the companies had loan requests towards a bank. The most important coefficients, which show the creditworthiness of the companies, were calculated and the conclusions were made about the companies on the basis of given financial reports. At the end of the thesis one gives the specifieties of small and medium-sized enterprizes segment in comparison to other company segments.
Parallel keywords (Croatian)bonitet kreditna sposobnost financijski izvještaji likvidnost profitabilnost
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:145:852234
CommitterGordana Kradijan