| Abstract | Analiza financijskih izvještaja koju interno vrši vlasnik ili vlasnici društva ima dva cilja: analizirati stanje imovine, kapitala i obveza društva. Za analizu stanja imovine, kapitala i obveza društva, podloga je bilanca na određeni dan, dok je za analizu prihoda i rashoda te poslovnog rezultata podloga račun dobiti i gubitka za određeni period. Vlasnika ili vlasnike društva posebno interesira analiza ekonomičnosti, proizvodnosti i rentabilnosti. Menadžment i zaposlenici izvršenom analizom poslovanja pomoću financijskih pokazatelja, kao i Zeta-scorom i BEX indeksom saznaju koliko su uspješno upravljali, odnosno radili i što mogu očekivati u raspodjeli rezultata poslovanja, odnosno dobiti društva te samom budućem poslovanju. Potrebno je uočiti koji od navedenih modela je prije ukazao na krizu kako bi menadžeri na vrijeme otkrili poteškoće u poslovanju. Važno je naglasiti zaposlenike kao najosjetljiviji sastavni dio poduzeća u vremenu poslovne krize, jer strah od gubitka radnog mjesta može kod zaposlenika izazvati paniku i stres. S aspekta donošenja strateških odluka menadžment poslovnog subjekta treba koristiti adekvatne alate i metode u analizi poslovanja poslovnog subjekta te koristiti sve dostupne tržišne informacije, te i njih implementirati u stratešku analizu. Ovakav analitički pristup je bitan kako bi se radila usporedna analiza s konkurencijom. Rad se temelji na analizi građevinskog sektora te podjelu na mikro, male, srednje i velike poduzetnike. |
| Abstract (english) | The analysis of financial statements performed by the owner or the owners of the company has two objectives: 1) to analyze the state of assets, capital and liabilities of the company; and 2) to analyze the business income, expenses, and results. For the analysis of the state of assets, capital, and liabilities, the basis is the balance sheet on a certain day. For the analysis of income, expenses, and results, the basic is the profit and loss account for a certain period. The owner or owners of the company are particularly interested in the analysis of economy, productivity, and profitability. With this analysis, management can learn how successfully they performed their roles and what they can expect in terms of the distribution of profitability and future business growth. It is critical to pay attention to which of the above models have historically been successful or unsuccessful in order for managers to best support the business during difficults times. It is also important to focus on employees as the most sensitive component of th e company in times of business crisis, because the fear of losing jobs can cause panic and stress in employees. From the aspect of making strategic decisions, the management team should use adequate tools and methods in the analysis of the business entity, including all available market information, and implement them in the strategic analysis. This data-driven approach is essential in order to do a comparative analysis with the competition. This paper was based on the construction sector and the division into micro, small, medium and large entrepreneurs. |
