UTJECAJ PANDEMIJE NA POSLOVANJE IZVOZNOG PODUZEĆA - PRIMJER AD PLASTIK D.D. : završni rad

Poslovanje svakog poduzeća se najbolje može sagledati kroz analizu financijskih izvještaja koji su ujedno glavni i najvažniji izvor informacija. Cilj ovog istraživanja je bio putem financijskih pokazatelja te horizontalne i vertikalne analize, istražiti utjecaj pandemije virusa COVID-19 i novonastale rusko-ukrajinske krize na automobilsku industriju i poduzeće AD Plastik d.d. Analiza je obuhvatila razdoblje od 2019. do 2021. godine iz koje se uočilo da se ovo poduzeće dobro nosilo s podmirivanjem svojih obveza, iako je zamijećen pad u prihodima i dobiti. Protok novca je bio smanjen zbog produženog razdoblja naplate potraživanja, a ritam poslovanja usporen što se osobito vidjelo na obrtaju zaliha tijekom godine. Rezultati su pokazali da je poduzeće AD Plastik d.d., unatoč svim poteškoćama uzrokovanim krizom, opstalo jer je dobro poslovanje u godinama prije pandemije amortiziralo sve negativne učinke.The business of any company can best be seen through the analysis of financial statements, which are also the main and most important source of information. The goal of this research was to investigate the impact of the COVID-19 virus pandemic and the emerging Russian- Ukrainian crisis on the automotive industry and the company AD Plastik d.d. through financial indicators and horizontal and vertical analysis. The analysis covered the period from 2019 to 2021, from which it was observed that this company coped well with meeting its obligations, although a decline in revenues and profits was observed. The flow of money was reduced due to the extended period of collection of receivables, and the pace of business slowed down, which was particularly evident in the turnover of inventories during the year. The results showed that the company AD Plastik d.d., despite all the difficulties caused by the crisis, survived because good business in the years before the pandemic amortized all the negative effects