diplomsko delo
Arabela Alt (Author), Iztok Kolar (Mentor)

Abstract

V času covid-19 se je plačilna sposobnost nekaterih podjetij spremenila, vendar ne moremo trditi da je covid-19 imel vpliv na vse gospodarske panoge. V diplomskem seminarju želimo ugotoviti, kakšen je bil vpliv pojava covid-19 na poslovanje podjetja. Spremljanje plačilne sposobnosti je v podjetju lahko koristno. Majhna podjetja in samostojni podjetniki morajo izdelati bilanci stanja in izkaz poslovnega izida, zato smo plačilno sposobnost presojali na podlagi bilance stanja. Pri presojanju plačilne sposobnosti smo iz bilance stanja izračunali kazalnike likvidnosti, obratni kapital in razmerje med dolgovi in kapitalom pri financiranju podjetja. V podjetju je covid-19 imel vpliv na plačilno sposobnost podjetja. Pred covid-19 je podjetje raslo in svoje dolgoročne naložbe financiralo z dolgoročnimi dolgovi. Celo celotne zaloge je pokrivalo z dolgoročnimi viri financiranja. Prav tako je imelo pozitiven obratni kapital. V letu 2020 in času covid-19 je podjetje del dolgoročnih naložb financiralo z kratkoročnimi obveznostmi do virov sredstev in je imelo negativen obratni kapital. Vrednosti kazalnikov so se drastično spremenile. Pozitivnemu trendu iz let 2017 do 2019 je sledila negativna sprememba.

Keywords

plačilna sposobnost;likvidnost;plačilna nedisciplina;kazalniki;bilance stanja;Covid-19;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: A. Alt
UDC: 657.3
COBISS: 83965699 Link will open in a new window
Views: 317
Downloads: 76
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Other data

Secondary language: English
Secondary title: Solving the company's insolvency problems on the example of the company at the time of Covid-19
Secondary abstract: The solvency of some companies changed during the period of covid-19, but it cannot be said that covid-19 had an impact on all sectors of the economy. In this thesis, we want to find out what impact the covid-19 phenomenon had on the company's business. Monitoring the solvency of a company can be useful. Small businesses and sole traders are required to produce balance sheets and profit and loss accounts, so we assessed solvency on the basis of the balance sheet. To assess solvency, we calculated liquidity ratios, working capital and the debt-to-equity ratio of the company's financing from the balance sheet. In the company, covid-19 had an impact on the company's solvency. Before covid-19, the company was growing and financing its long-term investments with long-term debt. Even the entire stock was financed by long-term financing. It also had positive working capital. In 2020 and at the time of covid-19, the company financed part of its long-term with short-term liabilities and had negative working capital. The values of the indicators have changed dramatically. The positive trend from 2017 to 2019 was followed by a negative change.
Secondary keywords: solvency;liquidity ratios;payment indiscipline.;
Type (COBISS): Bachelor thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 48 str.
ID: 13302362