TRGOVAČKI KREDIT U FUNKCIJI FINANCIRANJA POSLOVANJA: PRIMJER HOTELA NA PODRUČJU GRADA SPLITA : Diplomski rad

Osnovna svrha ovog diplomskog rada je prikazati prednosti i nedostatke financiranja trgovačkim kreditima. U radu su obrađeni teoretski aspekti kratkoročnog financiranja. Tako je obrađen pojam kratkoročnih izvora financiranja, financiranje kratkoročnim kreditima banaka, emisijom komercijalnih papira, factoring potraživanje te financiranje trgovačkim kreditima. Također prikazane su specifičnosti financiranja poduzeća u turizmu te trgovački kredit kao oblik kratkoročnog financiranja u turizmu. Empirijsko istraživanje temelji se na anketnom upitniku koji je proveden među djelatnicima financijskih sektora u hotelima na području grada Splita. Anketnim upitnikom su ispitana mišljenja i učestalost upotrebe trgovačkih kredita kao i ostale karakteristike financiranja. Na temelju analize prikupljenih rezultata može se zaključiti da financiranje trgovačkim kreditima kao oblik kratkoročnog financiranja dominira u financiranju poduzeća u turizmu u RH. Također se može zaključiti da se udio trgovačkih kredita u ukupnom kratkoročnom financiranju ne razlikuje značajno s obzirom na veličinu poduzeća u turizmu u RH. Na temelju empirijske analize donesen je zaključak da među ispitanicima postoji dovoljna svijest o važnosti upotrebe ovog oblika kratkoročnog financiranja.The main purpose of this thesis is to show the advantages and disadvantages of financing with trade loans. The paper deals with theoretical aspects of short-term financing. Thus, the notion of short-term sources of financing, financing with short-term bank loans, issuance of commercial papers, factoring receivables and financing with trade loans was treated. The specifics of financing companies in tourism and trade credit as a form of short-term financing in tourism are also presented. Empirical research is based on a questionnaire that was conducted among employees of the financial sector in hotels in the area of the city of Split. The survey questionnaire examined the opinions and frequency of the use of trade credits, as well as other characteristics of financing. Based on the analysis of the collected results, it can be concluded that financing with trade loans as a form of short-term financing dominates in the financing of tourism companies in the Republic of Croatia. It can also be concluded that the share of trade loans in total short-term financing does not differ significantly given the size of companies in tourism in the Republic of Croatia. Based on empirical analysis, it was concluded that there is sufficient awareness among respondents about the importance of using this form of short-term financing