| Abstract | Obzirom da tržište hrane za kućne ljubimce čini velik dio tržišta prehrambene industrije koja svake godine raste, raste i broj pasa intolerantnih na industrijsku hranu. Na tržištu se stoga javila potreba za alternativom - sirovom hranom za pse. Iz navedenog je proizišla i motivacija za otvaranjem mesnice za pse. Tema ovog rada je „Financijska isplativost ulaganja u mesnicu za pse”. Analizirala se tržišna potreba za sirovom hranom za pse i provedena je SWOT analiza u kojoj je procijenjena potreba za ovakvim dućanom s kompletnim prikazom prednosti, nedostataka, tržišnih prilika i prijetnji. Također, napravljena je i studija isplativosti u kojoj se detaljno analiziralo financiranje mesnice za pse te je dana detaljna projekcija financijskog poslovanja. Napravljen je detaljan plan prodaje, nabeve materijala i obračun trgovačke marže. Procijenila se potreba za ljudskim potencijalima, ulaganja u dugotrajnu imovinu, prikazana je i amortizacija dugotrajne imovine, napravljene su projekcije troškova promotivnih aktivnosti i troškovi poslovanja. Uz navedeno, analiziran je i obračun kreditnih obveza s planom otplate kredita. Prikazane su projekcije financijskih izvještaja, obračun ulaganja u trajna obrtna sredstva, neto sadašnja vrijednosti interna stopa profitabilnosti. Napravljena je i projekcija financijskih pokazatelja likvidnosti, zaduženosti, aktivnosti i profitabilnosti. Iz svih pokazatelja, plana financiranja, financijskog i ekonomskog toka te razdoblja povrata, može se zaključiti postojanje pozitivnih rezultata poslovanja koji govore u korist otvaranja mesnice za pse i njezinog daljnjeg uspješnog poslovanja. |
| Abstract (english) | As the pet food market makes up a large part of the food industry market, the number of dogs intolerant to industrial food is growing every year. Therefore, the market has a need for an alternative - raw dog food. The aforesaid also resulted in the motivation for opening a butcher shop for dogs. The theme of this paper is "The financial profitability of investing in a butcher shop for dogs". The market need for raw dog food was analysed and the SWOT analysis was conducted witch have assessed the need for a store like this with a complete overview of the advantages, disadvantages, market opportunities and threats. More so, a cost-benefit study was conducted in which the financing of the butcher shop for dogs was analysed in detail and a detailed financial business projection was given. A detailed sales plan, material procurement and trade margin calculation were made. The need for human resources was estimated, investments in fixed assets, depreciation of fixed assets were presented, projections of the costs of promotional activities and operating expenses were made. In addition, the calculation of credit liabilities with a loan repayment plan was analysed. Presented are the projections of the financial statements, the calculation of investments in current working capital, the net present value and the internal rate of profitability. The projection of financial indicators of liquidity, indebtedness, activity and profitability was made. From all the indicators; the financing plan, the financial and economic flow and the payback period, it can be concluded that there are positive business results that speak in favour of opening a butcher shop for dogs and its continued successful business. |
