Uloga FSC Chain of Custody certifikacije na uspješnost poslovanja u drvnoj industriji

master's thesis

• Title (english): The Role of FSC Chain of Custody Certification on Business Performance in Wood Industry
• Author: Filip Mlinac
• Mentor: Krešimir Greger (mentor)
• Committee member: Krešimir Greger (predsjednik povjerenstva)
• Committee member: Josip Ištvanić (član povjerenstva)
• Committee member: Kristina Klarić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Forestry and Wood Technology; (Institute of Production Organisation); Zagreb
• Defense date and country: 2017-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: BIOTECHNICAL SCIENCES; Wood Technology

Abstract

U Republici Hrvatskoj gotovo tri stotine tvrtki imaju FSC Chain of Custody (FSC CoC) certifikat koji potvrđuje da da proizvod dolazi iz drvne sirovine s kojom se odgovorno gospodarilo. S obzirom na veliku rasprostranjenost FSC CoC certifikacije u Republici Hrvatskoj te veliku važnost za drvnu industriju željelo se istražiti posluju li bolje tvrtke koje su nositelji FSC CoC certifikata u odnosu na one koje nisu nositelji navedenog certifikata. U ovome radu izvršena je komparativna analiza... More financijskih pokazatelja poslovanja FSC CoC certificiranih i necertificiranih tvrtki iz drvne industrije. Podaci o financijskom poslovanju tvrtki prikupljeni su iz Registra godišnjih financijskih izvještaja. Za mjerenje uspješnosti poslovanja korišteni su sljedeći pokazatelji uspješnosti poslovanja: ukupna ekonomičnost poslovanja (EU), operativna dobit (EBIT), povrat na aktivu (ROA), povrat na kapital (ROE) i neto profitna marža (ROS). Za potrebe usporedbe tvrtke su podijeljene u četiri razreda prihoda te prema osnovnoj djelatnosti. Konačni rezultati su pokazali kako certificirane tvrtke imaju bolje financijske pokazatelje u odnosu na necertificirane, što je potvrđeno sa 11 od ukupno 15 pokazatelja financijske uspješnosti. Less

Abstract (english)

In the Republic of Croatia almost three hundred companies have a FSC Chain of Custody (FSC CoC) certificate which confirms that the product comes from the wood that originates from responsibly managed forest. Given the large distribution of FSC CoC certification in the Republic of Croatia and the importance for wood industry, we wanted to investigate whether FSC CoC II certificate holders have better business performance than companies that are not FSC CoC certificate holders. In this... More thesis, comparative analysis of financial performance indicators between FSC CoC certificate holders and non-certified companies in wood industry is conducted. The information about financial performance from Annual Financial Reports Registry is obtained. The following performance indicators were used to measure business performance: Total operating economy (EU); Operating profit (EBIT); Return On Assets (ROA); Return On Equity (ROE) and Return On Sales (ROS). For comparison purposes companies are grouped into four revenue classes and by basic activity. Final results have shown that FSC CoC certified companies have better financial indicators than non-certified, as confirmed by 11 out of 15 financial performance indicators. Less

• Keywords: drvna industrija; FSC Chain of Custody; uspješnost poslovanja
• Keywords (english): Wood Industry; FSC Chain of Custody; Business Performance
• Language: croatian
• URN:NBN: urn:nbn:hr:108:733113
• Study programme: Title: Wood Technology Processes; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra inženjer/inženjerka drvne tehnologije (magistar/magistra inženjer/inženjerka drvne tehnologije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2017-10-26 10:02:04