Investicijski projekti u zamjeni strojeva i opreme u trgovačkom društvu "Hrvatske šume" d.o.o.

professional thesis

• Title (english): Investment pojects for the replacement of machines and equipment in commercial company "Hrvatske šume" Ltd.
• Author: Damir Klobučar
• Mentor: Silvije Orsag (mentor); MBZ: 118863
• Committee member: Tihomir Hunjak (predsjednik povjerenstva); MBZ: 16834
• Committee member: Silvije Orsag (član povjerenstva); MBZ: 118863
• Committee member: Marina Klačmer Čalopa (član povjerenstva); MBZ: 246461
• Granter: University of Zagreb; Faculty of Organization and Informatics; Varaždin
• Defense date and country: 2018-02-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Information and Communication Sciences

Abstract

U radu je definiran pojam, podjele i značenje investicija na poslovanje Poduzeća.
Obrađena je relevantna strana i domaća literatura iz područja zamjene osnovnih sredstava. Opisane su teorijske osnove, navedeni znanstveni i praktični pristupi u rješavanju problema zamjene osnovnih sredstava sa zasebnim poglavljem zamjene strojeva i opreme u šumarstvu. Opisan je pojam i određivanje rezidualne vrijednosti kao i značenje krivulje mortaliteta.
Prikazane su ukupne investicije u dugotrajnu materijalnu imovinu Poduzeća sa prikazom investicijskih ulaganja u strojeve i opremu za desetogodišnje razdoblje. Opisani su pojmovi i pravila budžetiranja kapitala, novčani tok investicijskog projekta i obrađene, u općemu smislu, kalkulacije sa pristupom izračuna i primjene kalkulacije osnovnih sredstava u šumarstvu. Primjenom metoda poslovne analize provedene su analize strukturnih i komparativnih financijskih izvještaja te kretanje financijskih pokazatelja za desetogodišnje razdoblje Poduzeća. Posebno je opisana financijska poluga i na primjeru obrađen efekt financijske poluge. Detaljno je opisana i obrađena model minimalnog diskontiranog ekvivalentnog troška u određivanju ekonomskog vijeka trajanja forvardera. Prikazan je postupak analize novčanog toka i primjene pravila budžetiranja kapitala odnosno financijskih kriterija u utvrđivanju opravdanosti zamjene starog odnosno nabave novog osnovnog sredstva. Primjerom je obrađen obračun ukamaćivanja investiranog kapitala u određivanju opravdanosti zamjene. U zaključku rada izdvajaju se glavni rezultati rada i daju preporuke.

Abstract (english)

This Paper defines the term, division and the meaning of the investments on the Company's business.Relevant foreign and domestic literature in the area of replacing basic resources have been processed. Theoretical foundations have been described, scientific and practical approaches for dealing with problems regarding the replacement of basic resources have been noted, with a separate chapter about replacing machines and equipment in forestry. The definition and the determining of residual value as well as the meaning of the bathtub curve have been described. Total investments in the real asset of the Company, with the illustration of the investments in machines and equipment for a ten year period, have been shown. Terms and the capital budgeting rules, cash flow of the investment project have been described, and calculations with the calculation approach and the application of the calculations of basic resources in forestry have been processed, in the general sense. Structural and comparative analysis of financial reports and the flow of financial indicators for the ten-year period of the Company have been done by applying methods of the business analysis. A financial leverage was especially described and an example shows the effect of the financial leverage. The model of minimal discontinued equivalent cost, while determining the economic life of the forwarder, has been described and processed in detail.
The procedure of analyzing the cash flow and applying capital budgeting rules, that is, financial criteria about justifying the replacement of the old and purchasing new basic resources. A case study shows the calculations of interest during the process of determining the justification of the replacement. The conclusion mentions the main results and offers recommendations.

• Keywords: šumarstvo; investicija; zamjena strojeva i opreme; budžetiranje kapitala; novčani tok; poslovna analiza; financijska poluga.
• Keywords (english): forestry; investment; replacement of machines and equipment; capital budgeting; cash flow; business analysis; financial leverage
• Language: croatian
• URN:NBN: urn:nbn:hr:211:330792
• Study programme: Title: Business Systems Management; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica menadžmenta poslovnih sustava (sveučilišni/a specijalist/specijalistica menadžmenta poslovnih sustava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2018-03-15 13:34:53