Optimizacija obratnega kapitala v podjetju SIJ Metal Ravne, d. o. o.

magistrsko delo

Vanja Lužnic (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Pomen obratnega kapitala in njegova optimizacija je vse pomembnejša tema tako v večjih gospodarskih družbah kot tudi med akademiki. Učinkovito upravljanje z obratnim kapitalom lahko ima pozitivne učinke tako na likvidnost podjetja kot tudi na njegovo dobičkonosnost. V magistrskem delu smo predstavili podjetje SIJ Metal Ravne in njegov obratni kapital. Preučili smo, kako optimizirati obratni kapital na primeru podjetja SIJ Metal Ravne, ter obratni kapital podjetja SIJ Metal Ravne primerjali z njegovimi največjimi konkurenti. Za primerjavo smo uporabili krogotok denarja ter njegove tri komponente – dni vezave terjatev do kupcev, dni vezave zalog ter dni vezave obveznosti do dobaviteljev. Optimiziran obratni kapital podjetja SIJ Metal Ravne smo z dejanskim obratnim kapitalom primerjali s pomočjo kazalnikov obratnega kapitala, in sicer s kratkoročnim koeficientom, pospešenim koeficientom, kapitalsko intenzivnostjo neto obratnega kapitala ter koeficientom obračanja neto obratnega kapitala. S pomočjo Pearsonovega koeficienta korelacije smo ugotavljali, če je obratni kapital v pozitivni korelaciji z donosnostjo sredstev in dobičkonosnostjo kapitala. Pripravili smo tudi predlog ukrepov za izboljšanje obratnega kapitala v podjetju SIJ Metal Ravne.

Keywords

kapital;obratni kapital;denarni tokovi;dobičkonosnost;optimizacija;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	V. Lužnic
UDC:	658.14/.17
COBISS:	50630915
Views:	469
Downloads:	100
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Working capital optimization at SIJ Metal Ravne, d. o. o.
Secondary abstract:	The importance of working capital and its optimization has become an increasingly important topic both in larger companies and among academics. Effective management of working capital can have positive effects on company's liquidity and profitability. In this master's thesis, we presented the company SIJ Metal Ravne and its working capital. We examined ways how to optimize working capital of the company and compared it with its largest competitors. For the purpose of comparison, we used the money cycle and its three components - days of binding receivables from customers, days of binding stocks and days of binding liabilities to suppliers. The optimized working capital of SIJ Metal Ravne was then compared with the actual working capital using working capital indicators, namely the short-term ratio, the accelerated ratio, the capital intensity of net working capital and the turnover ratio of net working capital. Using the Pearson correlation coefficient, we determined whether working capital was positively correlated with return on assets and return on capital. We also proposed measures for the improvement of working capital in SIJ Metal Ravne.
Secondary keywords:	working capital;working capital optimization;money cycle;working capital management indicators;company profitability.;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 65 str.
ID:	12138268