BANKRUPTCY PROCEEDINGS

U suvremenoj ekonomiji stečaj poslovnih subjekata je svakodnevna pojava. U ovom radu razrađen je pojam stečaja te ostalih pojmova koji su usko vezani za isti, kao što je razlog i način pokretanja samog stečajnog postupka te ekonomski aspekti i posljedice do kojih on nužno vodi. Posebnu važnost u kontinuitetu poslovanja poslovnih subjekata zauzimaju ostvarenja u financijskoj uspješnosti i njihovom financijskom položaju. Od menadžmenta se zahtijeva da u kontinuitetu prati poslovna ostvarenja kako bi se izbjegao stečaj i njegove posljedice koje su velike kako za vjerovnike, tako i za širu zajednicu i nacionalnu ekonomiju.Rad se bavi istraživanjem otvorenih stečajnih postupaka za period 2016. do 2018. godine Iz navedenih analiza je vidljiv blagi porast u broju pokrenutih postupaka iz godine u godinu. U svim promatranim godinama vode djelatnosti: Građevinarstvo, Trgovina na veliko i na malo, Popravak motornih vozila i motocikala te Prerađivačka industrija koje čine preko 60% svih stečajnih objava.In the modern economy, bankruptcy of businesses is a daily occurrence. In this final paper has been elaborated the concept of bankruptcy and key terms which are closely related to the previously mentioned, such as the reasons and ways in which bankruptcy procedure is initiated as well as the economic aspects and consequences that it necessarily leads to. Particularly important in the continuity of business operations are the achievements in financial performance and their financial position. Management is required to continually monitor business performance in order to avoid bankruptcy and its consequences, which are large for creditors as well as the wider community and national economy. The studies presented in the paper refer to a period that lasted 3 years, that is, year 2016, 2017 and 2018. The analyses show a slight increase in the number of initiated bankruptcies from year to year. Three activities remain most present for each year and these are Construction, Wholesale and retail trade, Repair of motor vehicles and motorcycles and Manufacturing which make up over 60% of all bankruptcy cases