UTJECAJ PANDEMIJE COVID-19 NA POSLOVANJE ODABRANIH DRUŠTAVA : Diplomski rad

Novonastala kriza pademije bolesti Covid-19 prouzrokovala je blokadu redovitog poslovanja što je izazvalo ekonomski šok, a kao najugroženiji smatra se sektor turizma zbog ograničenosti putovanja i zatvaranja granica. Sektor turizma ima iznimno velik doprinos hrvatskoj ekonomiji zbog snažnog utjecaja na rast BDP-a s obzirom na to da se tijekom sezonskih mjeseci broj zaposlenih stanovnika povećava i raste vrijednost domaće valute (kune). Vlada Republike Hrvatske donijela je niz mjera za očuvanje aktivnosti, kako bi poduzetnicima olakšala poslovanje u novonastalim okolnostima i omogućila im nastavak rada uz očuvanje radnih mjesta (Potpore za očuvanje radnih mjesta, Potpora za skraćivanje radnog vremena, Covid-19 zajmovi, Mjere HBOR-a). U radu je provedena analiza poslovanja dvaju poduzeća i utjecaj novonastale krize prouzrokovane pandemijom Covid-19 na poslovanje u 2020. godini, i to na poduzećima: Brodogradilište i marina d.o.o. Betina i Marina Hramina d.o.o. Murter. Na temelju prikupljenih podataka iz godišnjih financijskih izvještaja, provedena je analiza uspješnosti poslovanja odabranih poduzeća. Analiza obuhvaća horizontalnu i vertikalnu analizu te analizu putem pokazatelja (likvidnosti, zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti). Također, provedena je i analiza društveno odgovornog poslovanja poduzeća. Rezultati navedenih analiza služe kao alat za donošenje zaključka o uspješnosti poslovanja i utjecaju pandemije na poslovanje. Zaključuje se kako se Brodogradilište i marina prilagodilo kriznoj situaciji koja je minimalno utjecala na poslovanje te poslovalo s dobitkom dok je Marina Hramina imala problema, ali je svoje poslovanje zaključila s dobitkom.The new crisis of the Covid-19 disease has caused a blockade of regular business, which has caused an economic shock, and the tourism sector is considered the most endangered due to travel restrictions and border closures. The tourism sector has an extremely large contribution to the Croatian economy due to its strong impact on GDP growth, given that during the seasonal months the number of employed inhabitants increases and the value of the domestic currency (kuna) grows. Croatian government has adopted a number of measures to preserve activities, in order to make it easier for entrepreneurs to do business in the new circumstances and enable them to continue working while preserving jobs. The paper analyzes the operations of two companies and the impact of the newly emerging crisis predicted by the Covid-19 pandemic on operations in 2020 was carried out, at the companies: Brodogradilište i marina d.o.o. Betina and Marina Hramina d.o.o. Murter. Based on the data collected from the annual financial statements, an analysis of the business performance of selected companies was conducted. The analysis includes horizontal and vertical analysis and analysis through indicators (liquidity, indebtedness, activity, economy and profitability). Also, an analysis of the company's socially responsible business was conducted. The results of these analyzes serve as a tool for drawing conclusions about business performance and the impact of the pandemic on business. It is concluded that the Shipyard and the marina Betina adapted to the crisis situation, which minimally affected the business and operated with a profit, while Marina Hramina had problems with liquidity, but ended its business with a profit