PROCJENA BONITETA PODUZEĆA U PREHRAMBENOM SEKTORU : završni rad

Nelikvidnost je jedan od najznačajnijih problema s kojima se suočavaju donosioci poslovnih odluka. U tom kontekstu do posebnog izražaja dolazi važnost analize boniteta jer ona predstavlja dobru osnovu za donošenje odluke o realizaciji poslovne suradnje s potencijalnim poslovnim partnerima. Cilj ovog rada je prezentiranje različitih metoda i tehnika za procjenu boniteta odabranih trgovačkih društava iz prehrambenog sektora. Analiza boniteta provedena je na uzorku od 10 prehrambenih poduzeća na području Republike Hrvatske. Za procjenu boniteta izračunati su svi pokazatelji likvidnosti i zaduženosti te izabrani pokazatelji aktivnosti, ekonomičnosti i profitabilnosti. Također je za svako poduzeće izračunat Z – score. Analiza je rađena u razdoblju 2013. – 2014. godine. S obzirom na provedenu analizu zaključeno je da poduzeća Jamnica i Ledo imaju najbolji bonitet.Illiquidity is one of the most significant problems faced by business decision makers. In this context comes to the fore the importance of the analysis of the creditworthiness because it represents a good basis for the making decision of the realization of business cooperation with potential business partners. The aim of this work is to present different methods and techniques for assessing the creditworthiness of selected companies in the food sector. Rating Analysis was provided on 10 food companies in Croatian territory. For the assessment of the creditworthiness, indicators of debt and liquidity were calculated, also as selected indicators of activity, efficiency and profitability. For every company the Z – score has been calculated as well. The analysis was performed in the period 2013th-2014th year. Based on analysis, it can be conclude that Jamnica and Ledo have the best credit worthiness