Sažetak | Svrha ovoga rada je pružiti teorijski uvid u značajke i alate strateškog kontrolinga te pojasniti njegovu implementaciju na primjeru Podravke. Cilj ovog rada je bio uz pomoć kontrolinga, odnosno njegovu primjenu, te kroz horizontalnu, vertikalnu i analizu financijskih pokazatelja, utvrditi financijsku uspješnost poduzeća, odnosno trenutno poslovanje poduzeća, njegove prednosti koje bi se mogle iskoristiti i nedostatke kako bi se mogle poduzeti korektivne mjere. Temeljna pretpostavka ovoga rada je da poduzeće Podravka ima uspješni strateški kontroling odnosno da u promatranim razdobljima uspješno posluje te se isti takav učinkoviti rast očekuje i u budućnosti njihovog poslovanja. Za potrebe izrade rada korišteni su i primarni i sekundarni izvori podataka. Prvi dio rada (teorijski dio) obuhvaća primjenu metode kompilacije, metodu usporedbe te povijesnu metodu, ali u najvećoj mjeri i deduktivno – induktivnu metodu rada. Koristila se i metoda deskripcije, analize i sinteze. Sekundarni izvori podataka kojima se nastojala obraditi problematika koja je predmet ovog rada prikupljeni su iz djela domaćih i stranih autora; od knjiga i časopisa, do pravnih izvora i postojećih strateških dokumenata, aktualnih javnih izvora i interne dokumentacije. Kada je u pitanju empirijski dio (istraživački), za potrebe analize podataka koristit će se metoda prikupljanja podataka, metoda analize i sinteze, deskriptivna metoda, statistička metoda, deduktivno-induktivna metoda, metoda utvrđivanja mišljenja eksperata, dokazivanja i opovrgavanja, te metoda grafičkog prikaza (slikovni prikaz i prikaz grafikonom). |
Sažetak (engleski) | The purpose of this work is to provide a theoretical insight into the features and tools of strategic controlling and to clarify its implementation on the example of Podravka. The aim of this work was to determine the financial success of the company, the current operations of the company, its advantages that could be used and shortcomings so that corrective measures could be taken, with the help of controlling, its application, and through horizontal, vertical and analysis of financial indicators. The basic assumption of this work is that the company Podravka has successful strategic controlling, that is operates successfully in the observed periods, and that the same efficient growth is expected in the future of their business. Both primary and secondary sources of data were used for the purposes of the work. The first part of the work (theoretical part) includes the application of the compilation method, the comparison method and the historical method, but to the greatest extent also the deductive-inductive method of work. The method of description, analysis and synthesis was also used. Secondary sources of data used to deal with the issue that is the subject of this work were collected from the works of domestic and foreign authors; from books and magazines, to legal sources and existing strategic documents, current public sources and internal documentation. When it comes to the empirical part (research), for the purposes of data analysis, the data collection method, the analysis and synthesis method, the descriptive method, the statistical method, the deductive-inductive method, the method of determining the opinions of experts, proving and refuting, and the method of graphic display will be used. (pictorial representation and graph representation). |