Access restricted to higher education institution's students and staff
master's thesis
BUSINESS ANALYSIS AND AUDIT BASED ON THE EXAMPLE OF THE COMPANY SAPONIA D.D.

Lucia Dabov
Metadata
TitlePoslovna analiza i revizija na primjeru poduzeća Saponia
AuthorLucia Dabov
Mentor(s)Anita Grubišić (thesis advisor)
AbstractGlavni izvor informacija o poslovanju tvrtke su financijska izvješća. Sadržaj izvješća su informacije o prošlim aktivnostima i njihovim rezultatima što analitičar/korisnik informacija treba imati na umu. Dobri povijesni rezultati ne znače da će tvrtka i u buduće dobro poslovati, niti lošiji rezultati znače da će se takav trend nastaviti i u buduće. Objavljena izvješća velikih poduzeća trebaju biti revidirana od neovisnog revizora koji jamči da su informacije iz izvještaja prezentirane s razumnom objektivnošću i u skladu s važećim računovodstvenim principima. Revizor ispituje ekonomske događaje i procese, način pripreme računovodstvenih izvještaja te same računovodstvene izvještaje, i to na taj način da na temelju dokumentacije o poslovanju poduzeća te na temelju određenih kriterija donosi sud (mišljenje revizora) o pouzdanosti računovodstvenih informacija. Kada se govori o poduzeću kao sustavu, naglašava se uloga revizije putem razmatranja značaja povratne veze. Sasvim sigurno, revizija je značajan dio te povratne veze. Da bi se poduzeće uklopilo u okruženje, tj. opstalo na tržištu, poslovanjem i razvojem poduzeća potrebno je upravljati. Pri tom je analiza financijskih izvještaja izuzetno značajna jer podatke iz financijskih izvještaja pretvara u informacije relevantne za upravljanje. Na temelju analize financijskih izvještaja provedene na primjeru poduzeća Saponia d.d. došli smo do zaključka da nakon poduzetih aktivnosti na tržištu i uloženih napora za unaprjeđenje proizvodnih i poslovnih procesa, poduzeće u 2013. godini ostvaruje gospodarski rast i pozitivan rezultat. Poslovanje u 2013. godini odvijalo se pod utjecajem recesije na domaćem tržištu i većini izvoznih tržišta, na kojima je evidentiran pad.
Keywordsbusiness analysis financial statements audit market Saponia
Parallel title (English)BUSINESS ANALYSIS AND AUDIT BASED ON THE EXAMPLE OF THE COMPANY SAPONIA D.D.
Committee MembersTanja Radić Lakoš
Jelena Šišara
Anita Grubišić
GranterVeleučilište u Šibeniku
Lower level organizational unitsMenadžment
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement
Academic title abbreviationSruč.spec.oec.
Genremaster's thesis
Language Croatian
Defense date2015-04-13
Parallel abstract (English)Financial statements are the main source of information about company’s business activity. Each analyst/user of information should keep in mind that the statements present information about past activities and their results. Good historical results are not an indication that a company will continue to be successful in future, neither are bad results indication that such trend will continue in future. Published financial statements of large companies have to be audited by an independent auditor who can certify that financial statements give a true and fair view and comply with applicable accounting principles. On the basis of financial documentation of a company, an auditor performs checks of business events and processes, financial statements and the way they are prepared and, based on certain criteria, forms his judgement (audit opinion) about the reliability of such accounting information. When speaking about a company as a system, the role of audit is emphasized by considering the importance of a feedback. The audit is for sure an important part of a feedback. In order for a company to fit in an environment i.e. to survive on a market, business and development of a company need to be managed. With this respect, financial statements analysis is very important as information from financial statements is transformed into information relevant for managing a company. Based on the analysis of financial statements of a company Saponia d.d., following the business activities taken on a market and the efforts to improve production and business processes, we concluded that, in 2013. the company has achieved economic growth and positive financial result. In 2013. company's business activities was under an influance of recession on a domestic market and mojority of its export markets, where a fall in consumption was recorded. However, despite the difficult economic situation prevailing in the market, company Saponia d.d. is achieveing its predetermined goals with its proactivity and conitinues a positive trend of growth in its production and realisation.
Parallel keywords (Croatian)poslovna analiza financijski izvještaji revizija tržište Saponia
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:734889
CommitterNives Paškov Milošević