The impact of the Covid-19 disease pandemic on financial position and performance of companies specializing in bus transportation

U skupini razvijenijih prometnih sustava Europske Unije nalazi se prometni sustav Republike Hrvatske. Cestovni promet jedan je od osnovnih sustava unutar globalnog prometnog sustava. Njemu, između ostalih oblika prijevoza, pripada i autobusni prijevoz, koji je danas jedan od najrazvijenijih i najčešćih oblika prijevoza putnika. U Hrvatskoj danas ima preko osamdeset autobusnih prijevoznika koji obavljaju više vrsta autobusnog prijevoza za određenu naknadu. Na poslovanje autobusnih prijevoznika uvelike je utjecala pojava pandemije bolesti COVID-19 koja se pojavila početkom 2020. godine. Pandemija je izazvala novu gospodarsku krizu, a 2020. godina posebno je bila izazovna za sve koji rade u turizmu i uslužnim djelatnostima. Ovaj rad analizira financijske izvještaje poduzeća Croatia Bus d.o.o., Presečki grupa d.o.o. te grupe Čazmatrans – Nova d.o.o. Analiza financijskih izvještaja provodi se kako bi se došlo do određenih zaključaka te kako bi se pružile odgovarajuće informacije zainteresiranim korisnicima. Provedbom analize ovih izvještaja cilj je bio utvrditi je li i kako je pandemija bolesti COVID-19 utjecala na sigurnost i uspješnost poslovanja ovih prijevoznika. Analiza je provedena za razdoblje od 2016. do 2020. godine, s naglaskom na 2020. godinu. Za potrebe analize provedena je vertikalna i horizontalna analiza bilance i računa dobiti i gubitka te je provedena analiza pomoću financijskih pokazatelja. Na kraju provedene analize utvrđen je značajan utjecaj pandemije na poslovanje odabranih poduzeća.The transport system of Croatia is in the group of more developed transport systems of the European Union. Road transport is one of the basic systems inside the global transport system. Among other forms of transport, in the group of road transport is also bus transport, which is today one of the most developed and most common forms of passenger transport. In Croatia there are over eighty bus undertakings that perform several types of bus transport for a fee. The business of bus undertakings has been greatly affected by the outbreak of the COVID-19 pandemic in early 2020. The pandemic caused a new economic crisis and 2020 was especially challenging for all those who working in tourism and service activities. This master thesis analyzes the financial statements of the company Croatia Bus d.o.o., Presečki grupa d.o.o. and of the group Čazmatrans-Nova d.o.o. The analysis of the financial statements is carried out in order to reach certain conclusions and to provide relevant informations to interested users. By implementation of analysis of these reports, the aim was to determine whether and how the COVID-19 pandemic affected the financial position and performance of these carriers. The analysis was conducted for the period from 2016 to 2020, with a focus on 2020. For the purposes of the analysis, a vertical and horizontal analysis of the balance sheet and of the profit and loss account and an analysis by using financial indicators was performed. At the end of the analysis it was determined that the pandemic had a significant impact on the business of selected companies