BUSINESS ANALYSIS OF THE COMPANY CROATIA AIRLINES d.d.

Analiza financijskih izvješća koju interno vrši vlasnik (dioničar) ili vlasnici društva ima dva cilja: analizirati stanje imovine, kapitala i obveza društva. Za analizu stanja imovine, kapitala i obveza društva, podloga je bilanca na određeni dan, dok je za analizu prihoda i rashoda te poslovnog rezultata podloga račun prihoda i rashoda za određeno period. Vlasnika (dioničara) ili vlasnike društva posebno interesira analiza ekonomičnosti, proizvodnosti i rentabilnosti. Menedžment i zaposlenici izvršenom analizom poslovanja saznaju koliko su uspješno upravljali, odnosno radili i što mogu očekivati u raspodjeli rezultata poslovanja, odnosno dobiti društva. Vjerovnici analizom poslovanja nastoje saznati kreditnu sposobnost društva, posebno za odobrenje kratkoročnih i dugoročnih kredita, odnosno za njihov povrat. Država, jedinice lokalne samouprave, odnosno porezna tijela ili organi nastoje analizom financijskih izvješća utvrditi pravu osnovicu za oporezivanje, jer društva često nastoje dobit koja se oporezuje na razne načine prikazati u manjem iznosu od stvarnoga, odnosno prikriti dio dobiti stvarajući tihe pričuve.The analysis of financial statements is done internally by the owner (shareholder) or the owners of the company has two objectives: to analyze the condition of assets, liabilities and capital of society. For an analysis of state assets, capital and liabilities of the company, the balance is the basis on the day, while the analysis of income and expenditure and business results basis of income and expenditure for a certain period. The owners (shareholders) or the owners of the company particularly interested in the analysis of cost-effectiveness, productivity and profitability. Managment and staff completed an analysis of business know how they successfully manage or work and what to expect in the distribution of results business or profit society. Creditors analysis of business trying to learn the creditworthiness of companies, particularly to permit short-term and long-term loans, or for their return. State, local government or tax authorities or authorities trying to analyzing financial statements to determine the right base for taxation, because companies often seek to profit is taxed in various ways to display in a smaller amount of actual or cover part of the product to get quiet reserve