| Abstract | Poduzetništvo kao značajna gospodarska aktivnost, važna za opću dobrobit društva, označava aktivnost pojedinca ili više partnera da uz određeno ulaganje kapitala i preuzimanje rizika, te neizvjesnosti uđe u poslovni pothvat s ciljem stvaranja profita. Poduzetnik je osoba koja je po svojoj prirodi vrlo inteligentna, ima jaku intuiciju, izrazito je sposobna da svoju inovativnu ideju, pretvori u uspješan poduzetnički poduhvat, koji će biti prepoznatljiv na tržištu te se uzdići od konkurenata. Poduzetnik mora biti ustrajan u svom naumu da poslovnu ideju pretvori u koristan poduzetnički projekt, kojim će ostvariti financijsku korist, ali i doprinijeti boljitku društva. Predmet ovog završnog rada je detaljna izrada poduzetničkog projekta za salon ljepote „Magia beauty”, kako bi se utvrdila njegova isplativost. Rad je podijeljen u dva dijela, teorijski dio u kojem su definirani pojmovi poduzetništva i poduzetnika, te praktičnog djela u kojem je opisana poduzetnička ideja, prikazana tehničko-tehnološka analiza istog, navedeni tržišni podaci, opisani menadžment i marketing projekta, financijski podaci te ocjena učinkovitosti projekta. Za učinkovitu realizaciju ovoga projekta potrebno je uložiti 698.850,00 HRK, od čega 623.850,00 HRK (89,27%) u stalna sredstva, te 75.000 HRK (10,73%) u obrtna sredstva. Ukupni prihodi tokom eksploatacijskog razdoblja projekta iznose 3.987.375,00 HRK, a rashodi 1.645.536,35 HRK. Njihovom razlikom, prema računu dobiti i gubitka, dobit poslovnog pothvata iznosi 2.341.838,65 HRK, a nakon oporezivanja i plaćanja pričuva, zadržana dobit tokom pet godina eksploatacije iznosi 1.686.123,84 HRK. |
| Abstract (english) | Entrepreneurship as a significant economic activity, which is important for the common good of society, indicates the activity of an individual or more partners with capital investment, taking risks and uncertainty enter into a business venture with the aim of creating profits. An entrepreneur is a person who is by nature very intelligent, has a strong intuition, it is extremely capable of turning its innovative idea into a successful entrepreneurial venture, which will be recognized in the market and rised above its competitors. The entrepreneur must be persistent in his intention to turn his business idea into a useful entrepreneurial project, which will bring its own financial benefit, but also contribute to improving society. The subject of this thesis is elaboration of a business project beauty shop „Magia beauty“ whose aim is to evaluate the project effectiveness. The thesis is divided into two parts, the theoretical part in which was defined the concept of entrepreneurship and entrepreneur, as well as practical part which describes the business idea, shows technological analysis, gives the market data, describes management and marketing of the project, financial information and evaluation of the project. For the effective realization of this project it is necessary to invest HRK 698.850,00, of which HRK 623.850,00 (89,27%) in fixed assets, and HRK 200.000,00 (10,73%) in permanent working capital. Total revenue during the project exploitation period is HRK 3,987,375.00, and expenditures HRK 1,645,536.35. According to the profit and loss statement, the profit of the business venture is HRK 2,341,838.65, and after taxation and paid total expenses, net earnings total HRK 1,686,123.84 |
