Analysis of successful business indicators on the example of a construction company

Specifičnost poslovanja građevinskih poduzeća je u tome što su projekti izgradnje uglavnom veliki projekti i sa svakim projektom koje poduzeće prihvati izlaže se riziku bankrota ako se projekt ne realizira po planu. Taj rizik je još veći ako je opća ekonomska situacija nepovoljna, kao što je bio period recesije. Poduzeće ABC d.o.o. je prisutno na tržištu više od 20 godina, a u periodu recesije, između 2011. i 2016. godine, uspješno je realiziralo jedan od svojih većih projekata. Iako se financira zaduživanjem, ima visok povrat na imovinu, u kategoriji je srednjih poduzeća, ali ima koeficijent tekuće likvidnosti niži od prosjeka. Cilj istraživanja je prikazati relativan položaj građevinskog poduzeća u odnosu na djelatnost i specifičnost uspješnog poslovanja kroz organizacijski segment poduzeća i financijski segment analize investicijskog projekta. Temeljem provedenih analiza i procjena u ovom radu, može se utvrditi da su pokazatelji uspješnosti poslovanja ne samo dobri ekonomski i financijski kriteriji, nego prvenstveno ljudski resurs kroz dobro povezane poslovne procese i odjele, kao i kvalitetno organiziran projektni kontroling. Prikazani investicijski projekt izgradnje poslovno-stambenog kompleksa se po svim ekonomskim i financijskim kriterijima analize pokazao prihvatljivim. Poduzeće jako puno ulaže u svoje zaposlenike, pruža izvrsne radne uvjete, trudi se osigurati dobro organiziran sustav rada i ima odličnu informatičku podršku u povezivanju odjela i poslovnih procesa. ABC d.o.o. definitivno nije tipično prosječno poduzeće iz branše, što ne pokazuju samo brojke nego i posebnosti internih kontrola, specifičnost projektnog kontrolinga i uspješno budžetiranje kapitala.The specificity of the business in construction companies is mainly based on large projects. With each project the company has accepted, it is exposed to risk of bankruptcy if the project is not realized according to plan. This risk is even greater if the general economic situation is unfavorable, as was the period of the recession. ABC d.o.o. is present on the market for more than 20 years, and in the period of recession, between 2011 and 2016, it has successfully realized one of its major projects. Although financing by loan, it has a large return on assets, is in the category of medium-sized companies and has the current liquidity ratio lower than average, which is exactly the opposite of the panel analysis results made on a sample of 9,357 companies from the construction industry. The aim of this research is to show the relative position of construction company in relation to the industry and specificity of successful business through the organizational segment of the company and the financial segment of the investment project analysis. Based on the conducted analyzes and evaluation in this paper, it can be declared that business performance indicators are not only good economic and financial criteria, but primarily human resources made up in good business processes and departments and well-organized project controlling. The presented investment project for the construction of a business-residential complex is carried out according to all economic and financial criteria, and the indicators are acceptable. The company invests a lot in its employees, provides excellent working conditions, reliably provides a well-organized work system and has excellent IT support in connecting departments and business processes. ABC d.o.o. it is definitely not a typical average company in the industry, which is not only showed by numbers but by the peculiarity of internal controls, the specificity of project controlling and successful capital budgeting