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postgraduate specialist thesis
Utjecaj novčanog jaza na profitabilnost poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:152357
Tresić, Antonija
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Tresić, A. (2024). Utjecaj novčanog jaza na profitabilnost poduzeća (Postgraduate specialist thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:152357

Tresić, Antonija. "Utjecaj novčanog jaza na profitabilnost poduzeća." Postgraduate specialist thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:152357

Tresić, Antonija. "Utjecaj novčanog jaza na profitabilnost poduzeća." Postgraduate specialist thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:152357

Tresić, A. (2024). 'Utjecaj novčanog jaza na profitabilnost poduzeća', Postgraduate specialist thesis, University of Zagreb, Faculty of Economics and Business, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:152357

Tresić A. Utjecaj novčanog jaza na profitabilnost poduzeća [Postgraduate specialist thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:148:152357

A. Tresić, "Utjecaj novčanog jaza na profitabilnost poduzeća", Postgraduate specialist thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:152357

Metadata
TitleUtjecaj novčanog jaza na profitabilnost poduzeća
Title (english)Relationship between cash gap and firm's profitability
AuthorAntonija Tresić
MentorIvana Mamić Sačer (mentor)
Committee memberLajoš Žager (predsjednik povjerenstva)
Committee memberIvana Mamić Sačer (član povjerenstva)
Committee memberAnita Pavković (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2024-04-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Likvidnost i profitabilnost zajedno doprinose financijskoj održivosti poduzeća, što podrazumijeva dugoročnu sposobnost stvaranja dobiti za vlasnike kapitala. U ovom sveučilišnom specijalističkom radu kao mjera likvidnosti koristi se novčani jaz koji se definira kao broj dana koji proteče od dana kada poduzeće mora podmiriti svoje obveze do onog trenutka kada poduzeće naplaćuje svoja potraživanja od kupaca. Profitabilnost poslovanja je ustvari i glavni cilj poduzeća, jer ona predstavlja povećanje vrijednosti uloženog kapitala za vlasnike. U radu je analiziran uzorak od 20 vodećih poduzeća po kriteriju neto dobiti u 2022. godini koja su organizirana kao trgovačka društva, aktivna su i djeluju u odjeljku djelatnosti C21: Proizvodnja osnovnih farmaceutskih proizvoda i farmaceutskih pripravaka u petogodišnjem razdoblju 2018. – 2022. godine tako da se promatrao utjecaj novčanog jaza na profitabilnost poduzeća. Primijenjena je horizontalna i vertikalna analiza, analiza određenih financijskih pokazatelja, te je izračunat Pearsonov koeficijent korelacije. Profitabilnost je promatrana kroz pokazatelje rentabilnosti vlastitog kapitala, neto i bruto rentabilnosti imovine i neto dobit. Istraživanjem je utvrđeno da su novčani jaz i profitabilnost u umjerenoj negativnoj korelaciji.
Abstract (english)
Liquidity and profitability together contribute to the financial sustainability of the enterprise, which implies a long-term ability to generate profits for owners. In this paper, cash gap is used as a measure of liquidity, which is defined as the number of days that elapses from the moment when the company has to settle its obligations until the moment when the company collects its receivables from customers. Profitabilty of business is actually the main goal of the enterprise, because it represents an increase in the value of invested capital for owners. The paper presents analysis of 20 leading enterprises according to the criteria of net profit in 2022 that are organized as companies, active and categorized in the section C21: Produciton of basic pharmaceutical products and pharmaceutical preparation for the period 2018. – 2022. The analysis focuces on the influence of cash gap on firm's profitability of the selected companies. Horizontal and vertical analysis, analysis of chosen financial ratios were applied and Pearson's correlation coefficient was calculated. Profitability was observed thorugh ROE, ROA and net profit. The research results showed moderate negative correlation of cash gap and profitability.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:152357
Study programmeTitle: /
Study programme type: university
Study level: postgraduate specialist
Academic / professional title: specijalist/specijalistica računovodstva i poreza (specijalist/specijalistica računovodstva i poreza)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2024-05-09 15:43:44