engleski

COMPARATIVE FINANCIAL ANALYSIS OF RAILWAY WORKSHOP

Financial analysis is the process of collecting, introducing, verifying and interpreting financial data. Financial analysis is actually a synthesis of financial data with which we try to identify economic trends, determine financial policies and quidelines, create financial plans for the future and identify potential projects and investments. Such analysis are mostly performed for companies, yet other organizations, states or projects can also be covered- everything that involves financial flows in their activities. The aim of the financial analysis is to check whether the company which is the subject of the analysis is solvent the company which is the subject of the analysis is solvent, liquid or profitable ( viable ). For that purpose, the analyst performing the analysis checks various financial data. However, the core focus of analysis checks various financial data. However, the core focus of analysis are three basic financial statements-income statement, balance sheet and cash flow statement. Most common subjects of financial analysis is the business result, the financial position and the cash flow of the company. All reports present business operations in their own way, yet they complement each other, so they need to be studied as a whole. The basic purpose of the analysis is to gain a clear picture of companys financial situation. The results of financial analysis can be the basic for making economic decisions of a Wider circle of useful information. As a state-owned enterprise Croatia Railways ( HŽ ) are often referred to as media topics. Croatian Railway ( HŽ ) operations and its components are in the public focus as a synonym for public that should be in the benefit of all taxpayers of the Republic of Croatia. The aim of this paper is to illustrate conducted financial analysis and make comparative presentation for three years of business on example of two companies

financial analyisis, income statement, balance sheet, cash flow, Croatian Railways

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