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master's thesis
ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA
2020. urn:nbn:hr:228:679909
Mikelić, Ana Marija
University of Split
University Department of Professional Studies

Cite this document

Mikelić, A. M. (2020). ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:679909

Mikelić, Ana Marija. "ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:679909

Mikelić, Ana Marija. "ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:679909

Mikelić, A. M. (2020). 'ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA', Master's thesis, University of Split, accessed 05 December 2024, https://urn.nsk.hr/urn:nbn:hr:228:679909

Mikelić AM. ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA [Master's thesis]. Split: University of Split; 2020 [cited 2024 December 05] Available at: https://urn.nsk.hr/urn:nbn:hr:228:679909

A. M. Mikelić, "ANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:679909

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Metadata
TitleANALIZA MODELA ZA PROCJENU RIZIČNOSTI POSLOVANJA
Title (english)ANALYSIS OF BUSINESS RISK ASSESSMENT MODELS
AuthorAna Marija Mikelić
MentorPetra Jakaša (mentor)
Committee memberBranko Sorić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-05-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U suvremenim uvjetima privređivanja poduzeće se promatra kao dio tržišnog okruženja. Pregledom modela procjenu rizičnosti poslovanja u ovom radu utvrđuju se razlike, odnosno odstupanja poduzeća pred stečajem i poduzeća koja dobro posluju. U ovom radu tri pokazatelja imaju zadatak predvidjeti poduzeća nad kojima je otvorena predstečajna nagodba u razdoblju od tri godine prije same nagodbe. U poslovnom svijetu neophodno je razumjeti logiku računovodstvenog evidentiranja poslovanja te znati čitati financijske izvještaje koji su međusobno povezani i upućuju jedni na druge, tako su i ovdje korišteni podaci iz istih za analizu i izračun modela. Neki su statističkog karaktera jer prikazuju situaciju u određenoj točki vremena a drugi pokazuju promjene ekonomskih kategorija u određenom razdoblju te stoga imaju dinamički karakter. Promatrani zajedno, u međusobnoj interakciji, govore o zdravstvenom stanju nekog poduzeća, a utvrditi i razumjeti to stanje znači imati mogućnost donositi primjerene i racionalne poslovne odluke. Primjenom modela za predviđanje financijske nestabilnosti objašnjeni su Altmanov Z-score model, Kralicekov model, Beaverov model i Bex indeks, gdje je Beaverov model ograničen na teoretskoj osnovi dok se na temelju ostalih prognostičkih modela procjenjivala vjerojatnost stečaja poduzeća.
Abstract (english)
In today's economic conditions, the company is viewed as part of the market environment. The review of the business risk assessment model in this paper identifies differences, that is, deviations from pre-bankruptcy and well-performing firms. In this paper, four indicators have the task of predicting foreclosure enterprises in the three years preceding the forerunner year. In the business world, it is necessary to understand the logic of accounting for business operations, and to be able to read financial statements that are interrelated and cross-referenced, so the data used therein is used to analyze and calculate the model. Some are statistical in nature because they represent a situation at a certain point in time and others show changes in economic categories over a period of time and therefore have a dynamic character. Taken together, in interaction with each other, they talk about the health of a company, and to identify and understand this condition means having the ability to make appropriate and rational business decisions. Using the financial instability prediction model, the Altman Z-score model, the Kralicek model, the Beaver model, and the Bex index were explained, on the basis of which the probability of bankruptcy of a company was estimated.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:679909
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-05-18 10:05:11