Općepoznato
je da se u hrvatskom gospodarstvu vrlo malo pažnje pridaje analizi poslovanja i
upravljanju poslovnim rizicima. Također, nekompetentnost i neadekvatna
stručnost top menadžmenta, te ...površni i nedovoljno stručni nadzor poslovanja od
strane vlasnika kontinuirano generiraju nelikvidnost, prezaduženost i gubitke u
poslovanju. Nerješavanje (pravovremeno) navedenih problema je u konačnici uzrok
velikog broja stečajeva, te likvidacija poslovnih subjekata, a što u konačnici
stvara i ozbiljne probleme hrvatskom gospodarstvu kao cjelini. U ovom radu
izvršit će se analiza poslovanja odnosno poslovnih rizika grupe Uljanik d.d.
tijekom 2016. i 2017. godine, te utvrditi bonitet društva u tom trenutku
odnosno prije objave stečaja društva u 2019. godini. Radom će se nastojati
utvrditi jesu li se poteškoće u poslovanju mogle pravovremeno prepoznati, te je
li temeljem procjene boniteta društva i spoznaja dobivenih tijekom analize,
upravljačka struktura društva u spomenutom periodu mogla brže i odlučnije
reagirati. U procjeni boniteta koristit će se
optimalan izbor financijskih i kvalitativnih pokazatelja pomoću kojih je moguće
donijeti pouzdaniju ocjenu boniteta uvažavajući unutarnje i vanjske čimbenike
koji utječu na poslovanje društva. U modelu procjene u ovom radu konačna ocjena
boniteta utvrđuje se sintezom i zajedničkim bodovanjem financijskih i
kvalitativnih pokazatelja, te pruža sveobuhvatnu i vjerodostojniju informaciju
o poslovnom subjektu i njegovim rizicima u poslovanju i na taj način omogućava donošenje
pravodobnih i ispravnih poslovnih odluka.
It is well known that in the Croatian economy very little attention is paid to business analysis and business risk management. Also, incompetence and inadequate expertise of top management, as well as superficial and insufficiently professional supervision of business by companies' owners, continuously generate problems with liquidity, over-indebtedness, and losses within Croatian companies. Failure to (timely) address these problems is in essence the cause of a large number of bankruptcies and liquidations of business entities, which ultimately produces serious problems for the Croatian economy in general. In this paper, business analysis and the analysis of business risks of the Uljanik d.d. group. during the period from 2016. to 2017. will be evaluated in order to determine the creditworthiness of the company at that time, respectively before the announcement of the company's bankruptcy in 2019. This paper will try to determine whether the difficulties in business could be promptly identified and whether the company's management structure in the mentioned period could react faster and more decisively based on the assessment of the company's creditworthiness and the knowledge gained during the analysis. The optimal choice of financial and qualitative indicators was used in the evaluation of creditworthiness by which it is possible to make a more reliable assessment of creditworthiness taking into account internal and
external factors that affect the company's operations. In the used credit score model, the final credit rating is determined by synthesis and common use of financial and qualitative indicators and provides comprehensive and credible information about the business entity and its
business risks and in that way allows the correct business decisions to
be taken on time.
In the frame of the project carried out by the Surveying and Mapping Authority of the Republic of Slovenia the modernisation and data preparation for the introduction of land quality into the land ...cadastre has been completed. The effectiveness period of the current legal data of cadastre classification will cease in 2007. Data on land quality are based on unified criteria for all agricultural and forest land allotments and represent the professional bases for many users and analyses in the Republic of Slovenia.
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