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Odrednice Održivosti Poslovanja Malih I Srednjih Poslovnih Subjekata U Republici Hrvatskoj

Author

Listed:
  • Anita Pavković

    (Ekonomski fakultet, Sveučilište u Zagrebu)

  • Gordana Soldo

    (Financijska agencija)

  • August Cesarec

    (Ekonomski fakultet, Sveučilište u Zagrebu)

Abstract

Mala i srednja poduzeća čine najveći dio poslovnih subjekata te zapošljavaju značajan dio radne snage određene ekonomije. Cilj ovog rada je utvrditi pokazatelje uspješnosti poslovanja malih i srednjih poduzeća različitih gospodarskih sektora u Republici Hrvatskoj te ukazati koja su to mala i srednja poduzeća najizloženija mogućim negativnim posljedicama krize povezane s COVID-19 virusom. Za potrebe analize i usporedbe poslovnih subjekata korištena je vertikalna i horizontalna analiza financijskih izvještaja te analiza poslovnih pokazatelja. Rezultati rada ukazuju kako mikro poduzeća u Hrvatskoj imaju najniži udio vlastitih izvora financiranja te najviši udio kratkoročnih obveza, a navedeno se reflektira kroz lošije pokazatelje likvidnosti i zaduženosti. Gospodarske mjere i potpore donesene tijekom COVID-19 pandemije osigurale su određenu stabilnost poslovnih subjekata te prevladavanje poslovnih izazova. Mikro poduzeća trebala bi u svojem poslovanju više voditi računa o strukturi izvora financiranja te, radi povećanja stabilnosti, koristiti dugoročnije izvore financiranja.

Suggested Citation

  • Anita Pavković & Gordana Soldo & August Cesarec, 2022. "Odrednice Održivosti Poslovanja Malih I Srednjih Poslovnih Subjekata U Republici Hrvatskoj," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 73(5), pages 663-692.
    • Handle: RePEc:hde:epregl:v:73:y:2022:i:5:p:663-692
    DOI: 10.32910/ep.73.5.1
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    More about this item

    Keywords

    financijska analiza; poslovni pokazatelji; mala i srednja poduzeća; pandemija COVID-19;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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