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undergraduate thesis
UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.
2020. urn:nbn:hr:228:787917
Krešo, Ema
University of Split
University Department of Professional Studies

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Krešo, E. (2020). UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D. (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:787917

Krešo, Ema. "UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:787917

Krešo, Ema. "UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:787917

Krešo, E. (2020). 'UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.', Undergraduate thesis, University of Split, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:787917

Krešo E. UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D. [Undergraduate thesis]. Split: University of Split; 2020 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:228:787917

E. Krešo, "UTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.", Undergraduate thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:787917

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Metadata
TitleUTJECAJ OBRTAJA IMOVINE NA NOVČANI TOK NA PRIMJERU KOMPANIJA KOESTLIN D.D. I KRAŠ D.D.
Title (english)INFLUENCE OF ASSETS TURNOVER ON CASH FLOW ON THE EXAMPLE OF KOESTLIN D.D. AND KRAŠ D.D.
AuthorEma Krešo
MentorPETAR PEPUR (mentor)
Committee memberPETRA JAKAŠA (član povjerenstva)
Committee memberDIJANA PERKUŠIĆ (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Cilj ovog završnog rada je prikazati ulogu i značenje obrtaja imovine na novčani tok. Imovina čini ekonomske resurse od kojih kompanija može ostvariti određene ekonomske koristi. Uobičajeno se sistematizira i u izvještaju prikazuje prema pojavnom obliku (stvari, prava ili novac) i prema funkciji koju obavlja u poslovnom procesu, odnosno vremenu moguće transformacije u novčani oblik. Kada koeficijenti obrtaja imovine imaju tendenciju povećanja, smanjuje se prosječno trajanje obrtaja. Nasuprot pozitivnim tendencijama na razini obrtaja ukupne i kratkotrajne imovine, na razini obrtaja potraživanja dolazi do smanjenja koeficijenta obrtaja potraživanja, što znači da se produžuje naplata potraživanja. Odnosno kada se koeficijent obrtaja imovine povećava, novčani tok poslovanja se smanjuje ili stagnira, što znači da imamo manju količinu novca u optjecaju.
Abstract (english)
The aim of this final paper is to present the role and significance of asset turnover on cash flow. Assets are economic resources from which an enterprise can derive certain economic benefits. It is usually systematized and presented in the report according to its appearance (things, rights or money) and according to the function it performs in the business process, ie the time of possible transformation into a monetary form. When asset turnover ratios tend to increase, the average turnover duration decreases. Contrary to the positive tendencies at the level of turnover of total and current assets, at the level of turnover of receivables there is a decrease in the turnover ratio of receivables, which means that the collection of receivables is extended. That is, when the asset turnover ratio increases, the cash flow of business decreases or stagnates, which means that we have a smaller amount of money in circulation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:787917
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-01 14:47:59