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master's thesis
Financijska analiza poslovanja poduzeća Koestlin d.d.
2019. urn:nbn:hr:122:816881
Kavalin, Kristina
University North
University centre Varaždin
Department of Business Economics

Cite this document

Kavalin, K. (2019). Financijska analiza poslovanja poduzeća Koestlin d.d. (Master's thesis). Koprivnica: University North. Retrieved from https://urn.nsk.hr/urn:nbn:hr:122:816881

Kavalin, Kristina. "Financijska analiza poslovanja poduzeća Koestlin d.d.." Master's thesis, University North, 2019. https://urn.nsk.hr/urn:nbn:hr:122:816881

Kavalin, Kristina. "Financijska analiza poslovanja poduzeća Koestlin d.d.." Master's thesis, University North, 2019. https://urn.nsk.hr/urn:nbn:hr:122:816881

Kavalin, K. (2019). 'Financijska analiza poslovanja poduzeća Koestlin d.d.', Master's thesis, University North, accessed 05 February 2025, https://urn.nsk.hr/urn:nbn:hr:122:816881

Kavalin K. Financijska analiza poslovanja poduzeća Koestlin d.d. [Master's thesis]. Koprivnica: University North; 2019 [cited 2025 February 05] Available at: https://urn.nsk.hr/urn:nbn:hr:122:816881

K. Kavalin, "Financijska analiza poslovanja poduzeća Koestlin d.d.", Master's thesis, University North, Koprivnica, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:122:816881

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Metadata
TitleFinancijska analiza poslovanja poduzeća Koestlin d.d.
Title (english)Financial analysis of Koestlin company
AuthorKristina Kavalin
MentorDamira Đukec (mentor)
Committee memberAnte Rončević (predsjednik povjerenstva)
Committee memberDarijo Čerepinko (član povjerenstva)
Committee memberDamira Đukec (član povjerenstva)
GranterUniversity North
(University centre Varaždin)
(Department of Business Economics)
Koprivnica
Defense date and country2019-03-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj rada je analizirati poslovanje poduzeća „Koestlin“ d.d., vertikalnom, horizontalnom i analizom pokazatelja, SWOT te benchmarking analizom. Istraživanjem će se potvrditi ili odbaciti sljedeće hipoteze : H1: Pokazatelj likvidnosti poduzeća Koestlin pokazuje da je poduzeće likvidno se odbacuje. Tvrtka nije dovoljno likvidna jer nema dovoljno novčanih sredstava za pokriće svojih obaveza niti u jednoj od navedenih godina analize. S obzirom da je koeficijentom imobiliziranosti utvrđeno da je tvrtka novac potrošila na kupnju dugotrajne imovine iz vlastitih sredstava. Smjernica br. 1: Tvrtka bi trebala pripaziti na novčani tok što se može poboljšati različitim investicijskim projektima kako bi osigurala dovoljan iznos novca za podmirenje svih obaveza u roku. H2: Pokazatelj zaduženosti poduzeća Koestlin pokazuje da poduzeće nije zaduženo se odbacuje. Tvrtka nije prekomjerno zadužena kreditima jer je imala dovoljno vlastitih sredstava za kupnju imovine. Tvrtka je iz zadržane dobiti podmirivala svoje obaveze i nije ulazila u veće investicije. Tvrtka bi trebala biti na oprezu sa novčanim tijekom, jer u protivnom je u opasnosti od nedostatka financijskih sredstava. Smjernica br. 2: Pohvalno je da se tvrtka nije previše zaduživala. Tvrtka bi trebala naći balans između ulaganja novca u dugotrajnu imovinu i ulaganja u daljnji razvoj, u protivnom se smanjuje aktiva. H3: Pokazatelj aktivnosti poduzeća Koestlin pokazuje da poduzeće učinkovito upotrebljava imovinu poduzeća se prihvaća. Koeficijent obrtaja ukupne imovine prikazuje učinkovitost uporabe ukupne imovine u ostvarivanju prihoda. Obrtaj materijalne imovine donio dobar iznos prihoda, te raste s godinama, ali ne u značajnom omjeru. Smjernica br. 3: Kada bi poduzeće osvojilo nova tržišta te povećala proizvodnju ostvarila bi se ekonomija razmjera. H4: Pokazatelj ekonomičnosti poduzeća Koestlin pokazuje da poduzeće posluje s dobitkom se prihvaća. Ekonomičnost poslovanja ukazuje da su u svim promatranim razdobljima prihodi od prodaje bili veći od troškova prodaje. Smjernica br. 4: Ekonomijom razmjera, postiže se konkurentska prednost. Poduzeće može ulaganjem u istraživanje i razvoj plasirati novu liniju proizvoda, ili postojeću liniju obogatiti za nove okuse. H5: Pokazatelj profitabilnosti poduzeća Koestlin pokazuje da je poduzeće ostvarilo poslovnu dobit u odnosu na ostvarene prihode, imovinu ili kapital se prihvaća. Poduzeće uspješno nadilazi sve probleme i posluje s visokom dobiti.Smjernica br. 5: Ulaganjem u automatiziranu proizvodnju smanjili bi se troškovi, a povećali prihodi.Tvrtka bi trebala povećati ulaganja u marketing što se uvijek pokazalo učinkovito.
Abstract (english)
The purpose thesis is to analyze the business of "Koestlin" by vertical, horizontal and index analysis, SWOT and benchmarking analysis. The research will confirm or reject the following hypotheses: H1: The company's liquidity indicator shows that the company is liquidated- is discarded. The company is not sufficiently liquid because it does not have enough funds to cover its obligations in either of the above mentioned years of analysis. The coefficient of immobilization concluded that the company spent money on buying long-term assets from its own resources. Guideline no. 1: The company should pay attention on cash flow which can be improved by various investment projects to ensure a sufficient amount of money to settle all liabilities within the deadline. H2: indebtedness indicator shows that the company is not in debt- is discarded. The company was not excessively in debt because it had enough of its own funds to buy properties. The company bought all assets from its own earnings and did not enter into larger investments. But they should be cautious with the money, otherwise they can be at risk of lack of financial resources. Guideline no. 2: It's good that the company did not had too much of bank debt. The company should find a balance between investing cash in long-term assets and investing in further development, otherwise another risk for them is that their assets reduces. H3: Activity indicator shows that an enterprise is effectively utilizing assets- is accepted. The total asset turnover ratio shows the efficiency in using assets to gain profit. This brought a good amount of income, and grows with years, but not in significant proportions. Guideline no. 3: If a company gained new markets and increased production they could lower their costs and increase profits. H4: economic performance indicator shows that company is profitable- is accepted. Business economics suggests that sales revenues in all the observed periods were higher than the costs. Guideline no. 4: With incresed production they gain competitive advantage. By investing in R & D, a company may place a new line of products or enrich the existing line for new flavors. H5: Profitability indicator shows that an enterprise has earned income in relation to earnings, assets or equity is accepted. The company successfully overcomes all the problems and operates with a high profit. Guidline no. 5: By improving tehnology production they would reduce costs and increase revenues. Also they should increase investments in marketing, which has always proved effective
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:122:816881
Study programmeTitle: Business Economics; specializations in: Tourism and International Trade
Course: Tourism and International Trade
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2019-04-15 10:06:31