prikaz prve stranice dokumenta Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj
Embargo period 2026-09-24
graduate thesis
Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:343351
Grgec, Iva
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Grgec, I. (2024). Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj (Graduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:343351

Grgec, Iva. "Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj." Graduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:343351

Grgec, Iva. "Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj." Graduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:343351

Grgec, I. (2024). 'Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj', Graduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:343351

Grgec I. Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj [Graduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:343351

I. Grgec, "Utjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj", Graduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:343351

Metadata
TitleUtjecaj pandemije Covid-19 na vremensku neograničenost poslovanja malih i srednjih poduzeća u Hrvatskoj
Title (english)The impact of the Covid-19 pandemic on the going concern of selected small and medium companies in Croatia
AuthorIva Grgec
MentorMateja Brozović (mentor)
Committee memberSanja Sever Mališ (predsjednik povjerenstva)
Committee memberMihaela Mikić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Svjetska zdravstvena kriza koja je pogodila svijet 2020. godine uzrokovala je brojne poremećaje u gospodarstvima. Neka poduzeća su beneficirala od novih uvjeta poslovanja za vrijeme pandemije, no zasigurno je većina poduzeća bila negativno pogođena. Cilj ovoga rada jest ukazati na važnost malog i srednjeg poduzetništva za hrvatsko gospodarstvo, te analizirati utjecaj pandemije Covida-19 na njihovo poslovanje. U tom kontekstu, vremenska neograničenost poslovanja predstavlja ključnu pretpostavku pri sastavljanju financijskih izvještaja. U ovome radu navedena pretpostavka je dovedena u pitanje, odnosno provedena je ocjena primjerenosti te pretpostavke pri sastavljanju godišnjih izvještaja. U radu su analizirani financijski izvještaji, te su prikazani rezultati poslovanja u razdoblju od 3 godine. Zaključak rada potvrđuje da su mala i srednja poduzeća u Hrvatskoj zbog pandemije doživjela smanjenje broja poduzeća, prihoda, broja zaposlenih i izvoza. Iako se mala i srednja poduzeća često ističu svojom fleksibilnošću, globalna zdravstvena kriza ih je izrazito pogodila. Analiza četiri poduzeća pokazala je smanjenje imovine, obveza i prihoda u 2020. godini. Međutim, pokazatelji su se popravili nakon početnog šoka, čime je potvrđena njihova sposobnost oporavka te da vremenska neograničenost poslovanja nije bila dugoročno ugrožena.
Abstract (english)
The global health crisis that hit the world in 2020 caused numerous disruptions in economies. Some companies benefited from the new business conditions during the pandemic, but certainly most companies were negatively affected. The aim of this paper is to point out the importance of small and medium-sized enterprises for the Croatian economy, and to analyze the impact of the Covid-19 pandemic on their business. In that context, going concern is a key assumption when compiling financial statements. In this paper, the stated assumption is called into question, that is, an evaluation of the adequacy of this assumption was carried out when analyzing the annual statements. The paper analyzed the financial statements, and presented the results of operations over a period of 3 years. The conclusion of the study confirms that small and medium-sized enterprises in Croatia experienced a decrease in the number of businesses, revenue, employment, and exports due to the pandemic. Although small and medium-sized enterprises are often noted for their flexibility, the global health crisis significantly impacted them. The analysis of four companies showed a reduction in assets, liabilities, and revenue in 2020. However, the indicators improved after the initial shock, confirming their ability to recover and that the going concern assumption was not threatened in the long term.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:343351
Study programmeTitle: /
Study programme type: professional
Study level: graduate
Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsEmbargoed access
Embargo expiration date: 2026-09-24
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2024-09-23 17:23:46