Analysis of the statement of financial position in the company Rimac automobili d.o.o.

Cilj ovog završnog rada je detaljno analizirati i opisati izvještaj o financijskom položaju (bilancu). Bilanca je temeljni financijski izvještaj koji daje pregled stanja imovine, obveza i kapitala na određeni dan. Na promatranom poduzeću Rimac Automobili d.o.o. provedena je horizontalna i vertikalna analiza bilance i prikazani su financijski pokazatelji. Promatrana je bilanca za dvije poslovne godine. Poduzeće ima značajan porast aktive u promatranim godinama što se ogleda u porastu dugotrajne imovine, ali i dugoročnih obveza, dok je kratkotrajna imovina poduzeća smanjena, a kratkoročne obveze su povećane. Poduzeće stabilno posluje te ima prostora za dodatno zaduživanje ukoliko su mu potrebna dodatna financijska sredstva za poslovanje.The aim of this final paper is to analyze and describe in detail the report on the financial position (balance sheet). The balance sheet is the basic financial report that provides an overview of the balance of assets, liabilities and equity at a particular date. At the observed company Rimac Automobili d.o.o. a horizontal and vertical balance sheet analysis was performed and financial indicators were presented. The balance sheet for two business years was observed. The company has a significant increase in assets in the observed years, which is reflected in the increase in fixed assets, but also long-term liabilities, while current assets of the company decreased, and short-term liabilities increased. The company operates stably and has room for additional borrowing if it needs additional financial resources for business