prikaz prve stranice dokumenta Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji
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master's thesis
Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji
Zagreb: University of Zagreb, Faculty of Forestry, 2017. urn:nbn:hr:108:733113
Mlinac, Filip
University of Zagreb
Faculty of Forestry and Wood Technology
Institute of Production Organisation

Institutional repository: University of Zagreb Faculty of Forestry and Wood Technology

Cite this document

Mlinac, F. (2017). Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji (Master's thesis). Zagreb: University of Zagreb, Faculty of Forestry and Wood Technology. Retrieved from https://urn.nsk.hr/urn:nbn:hr:108:733113

Mlinac, Filip. "Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji." Master's thesis, University of Zagreb, Faculty of Forestry and Wood Technology, 2017. https://urn.nsk.hr/urn:nbn:hr:108:733113

Mlinac, Filip. "Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji." Master's thesis, University of Zagreb, Faculty of Forestry and Wood Technology, 2017. https://urn.nsk.hr/urn:nbn:hr:108:733113

Mlinac, F. (2017). 'Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji', Master's thesis, University of Zagreb, Faculty of Forestry and Wood Technology, accessed 28 November 2024, https://urn.nsk.hr/urn:nbn:hr:108:733113

Mlinac F. Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji [Master's thesis]. Zagreb: University of Zagreb, Faculty of Forestry and Wood Technology; 2017 [cited 2024 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:108:733113

F. Mlinac, "Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji", Master's thesis, University of Zagreb, Faculty of Forestry and Wood Technology, Zagreb, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:108:733113

Metadata
TitleUloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji
Title (english)The Role of FSC Chain of Custody Certification on Business Performance in Wood Industry
AuthorFilip Mlinac
MentorKrešimir Greger (mentor)
Committee memberKrešimir Greger (predsjednik povjerenstva)
Committee memberJosip Ištvanić (član povjerenstva)
Committee memberKristina Klarić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Forestry and Wood Technology
(Institute of Production Organisation)
Zagreb
Defense date and country2017-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Wood Technology
Abstract
U Republici Hrvatskoj gotovo tri stotine tvrtki imaju FSC Chain of Custody (FSC CoC) certifikat koji potvrđuje da da proizvod dolazi iz drvne sirovine s kojom se odgovorno gospodarilo. S obzirom na veliku rasprostranjenost FSC CoC certifikacije u Republici Hrvatskoj te veliku važnost za drvnu industriju željelo se istražiti posluju li bolje tvrtke koje su nositelji FSC CoC certifikata u odnosu na one koje nisu nositelji navedenog certifikata. U ovome radu izvršena je komparativna analiza financijskih pokazatelja poslovanja FSC CoC certificiranih i necertificiranih tvrtki iz drvne industrije. Podaci o financijskom poslovanju tvrtki prikupljeni su iz Registra godišnjih financijskih izvještaja. Za mjerenje uspješnosti poslovanja korišteni su sljedeći pokazatelji uspješnosti poslovanja: ukupna ekonomičnost poslovanja (EU), operativna dobit (EBIT), povrat na aktivu (ROA), povrat na kapital (ROE) i neto profitna marža (ROS). Za potrebe usporedbe tvrtke su podijeljene u četiri razreda prihoda te prema osnovnoj djelatnosti. Konačni rezultati su pokazali kako certificirane tvrtke imaju bolje financijske pokazatelje u odnosu na necertificirane, što je potvrđeno sa 11 od ukupno 15 pokazatelja financijske uspješnosti.
Abstract (english)
In the Republic of Croatia almost three hundred companies have a FSC Chain of Custody (FSC CoC) certificate which confirms that the product comes from the wood that originates from responsibly managed forest. Given the large distribution of FSC CoC certification in the Republic of Croatia and the importance for wood industry, we wanted to investigate whether FSC CoC II certificate holders have better business performance than companies that are not FSC CoC certificate holders. In this thesis, comparative analysis of financial performance indicators between FSC CoC certificate holders and non-certified companies in wood industry is conducted. The information about financial performance from Annual Financial Reports Registry is obtained. The following performance indicators were used to measure business performance: Total operating economy (EU); Operating profit (EBIT); Return On Assets (ROA); Return On Equity (ROE) and Return On Sales (ROS). For comparison purposes companies are grouped into four revenue classes and by basic activity. Final results have shown that FSC CoC certified companies have better financial indicators than non-certified, as confirmed by 11 out of 15 financial performance indicators.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:108:733113
Study programmeTitle: Wood Technology Processes
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra inženjer/inženjerka drvne tehnologije (magistar/magistra inženjer/inženjerka drvne tehnologije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-10-26 10:02:04