THE COMPARATIVE ANALYSIS OF FINANCIAL POSITION AND FINANCIAL PERFORMANCE RELATED TO THE INSURANCE COMPANY

Ovim radom analizirana je financijski položaj i uspješnost financijskog poslovanja osiguravajućeg društva CROATIA osiguranje d.d. kako bi se uočile specifičnosti u odnosu na analizu financijski izvještaja drugih vrsta društava. Provedene su horizontalna, vertikalna i analiza putem financijskih pokazatelja u razdoblju od 2013. do 2018. godine. Na temelju dobivenih rezultata komparativne analize zaključeno je da CROATIA osiguranje d.d. posluje uspješnije nakon provedene dokapitalizacije i preuzimanja od strane Adris grupe te je zadržan najveći udjel na tržištu osiguranja. Osim toga, prikazan je razvoj i utjecaj kontrolinga na poduzeće kao pružatelja stručne podrške i pomoći u procesu odlučivanja, vođenja i upravljanja.In this final professional graduate paper, the financial position and business performance of the insurance company CROATIA Insurance PLC were analyzed in order to identify the specificities in the comparison to the financial statement analysis of other types of companies. The horizontal analysis, the vertical analysis and the financial indicators analysis were conducted over the period 2013 - 2018. Based on the obtained results of the conducted comparative analysis, it can be concluded that CROATIA Insurance PLC operates more successfully after the recapitalisations and takeover by the Adris Group and the largest share of the insurance market is retained as well. Finally, the development and impact of controlling function within the company were presented as the professional support and assistance to managers in the process of decision - making, management process and leadership