Access restricted to students and staff of home institution
master's thesis
Profitability analysis on a selected sample of companies in Republic of Croatia during 2014

Iva Jusufbegović (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za nacionalnu i međunarodnu ekonomiju
Metadata
TitleAnaliza rentabilnosti na odabranom uzorku poduzeća u Republici Hrvatskoj tijekom 2014. godine
AuthorIva Jusufbegović
Mentor(s)Boris Crnković (thesis advisor)
Abstract
Analiza rentabilnosti ima jako važnu ulogu u poduzećima. Ona pomaže menadžerima donijeti ključne odluke i ostvariti dugoročne ciljeve. Analiza rentabilnosti pokazuje koliko je profita poduzeće ostvarilo. Drugim riječima, ova analiza pokazuje koliko je povrata na temelju ulaganja ostvareno. Dakle, analiza rentabilnosti uključuje dva različita pokazatelja, a to su rentabilnost imovine (ROA) i rentabilnost kapitala (ROE). Rentabilnost imovine govori koliko poduzeće može zaraditi uz korištenje imovine. S druge strane, rentabilnost kapitala pokazuje koliko se može zaraditi na temelju uloženog vlastitog kapitala. Rentabilnost imovine i rentabilnost kapitala su međusobno povezani. Financijska poluga je također povezana s analizom rentabilnosti jer ona pokazuje odnos između vlastitog i tuđeg kapitala. Odnos između rentabilnosti imovine, rentabilnosti kapitala i financijske poluge je dokazan pomoću statističke analize koja uključuje deskriptivu statistiku, višestruku regresijsku analizu, analizu varijance i analizu korelacije. Statistička analiza je napravljena na odabranom uzorku od 20 poduzeća iz djelatnosti financija i osiguranja u Republici Hrvatskoj tijekom 2014. godine.
KeywordsReturn on assets return on equity financial leverage
Parallel title (English)Profitability analysis on a selected sample of companies in Republic of Croatia during 2014
Committee MembersBoris Crnković (committee chairperson)
Maja Lamza Maronić (committee member)
Ivan Kristek (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za nacionalnu i međunarodnu ekonomiju
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-07-08
Parallel abstract (English)
Profitability analysis has an important role in business. It helps managers to make decisions and to achive long term goals. Profitability analysis shows how much profit is realized. In the other words, it shows how much return on investment company can realized. Therefore, profitability analysis includes two different indicators, return on assets (ROA) and return on equity (ROE). Return on assets shows how much profit company can realized by using assets. On the other hand, return on equity says how much profit company can realized by using his own equity. Return on assets and return on equity are in relation to each other. Financial leverage is also associated with the profitability analysis, becouse it's the ratio of companies own sources and the borrowed sources of financing. Relation between return on assets, return on equity and financial leverage has been proved by statistical analysis, which included, descriptive statistics, multiple linear regression, analysis of variance and the correlation coefficient. Statistical analysis has been done on a selected sample of 20 companies from the finance and insurance in Republic of Croatia during year of 2014.
Parallel keywords (Croatian)Rentabilnost imovine rentabilnost kapitala financijska poluga
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:424638
CommitterGordana Kradijan