Analiza finančnega zdravja izbranih podjetij iz dejavnosti organiziranja potovanj

magistrsko delo

Vanesa Rojko (Author), Žan Oplotnik (Mentor)

Abstract

V magistrskem delu se osredotočimo na analizo finančnega zdravja izbranega vzorca podjetij iz dejavnosti organiziranja potovanj (Standardna klasifikacija dejavnosti (SKD): 79.120 – Dejavnost organizatorjev potovanj). Obravnavamo podjetja Kompas, d. d., Relax Turizem, d. d., Palma, d. o. o., in Agencija Oskar, d. o. o. Pri analiziranju finančnega zdravja so v ospredje postavljeni različni finančni kazalniki in modeli, ki so nam v veliko pomoč pri ugotavljanju in napovedovanju težav v poslovanju izbranih podjetij ter njihovem spopadanju s krizami. V teoretičnem delu na osnovi različne strokovne literature na kratko predstavimo analizo poslovanja podjetja in natančno opredelimo finančno analizo, pri čemer smo pozorni na glavne računovodske izkaze ter pomembnejše finančne kazalnike in modele za napovedovanje finančnega zdravja podjetij. Sledi opredelitev ključnih finančnih tveganj, ki so jim podjetja najbolj izpostavljena, še posebej pa se osredotočimo na definiranje podjetniškega finančnega zdravja. V empiričnem delu predstavimo panogo in izbrana konkurenčna podjetja, nato pa z uporabo računovodskih izkazov izračunamo izbrane finančne kazalnike in modele. Z dobljenimi rezultati nadalje analiziramo njihovo finančno zdravje med letoma 2008 in 2020. Zajamemo daljše časovno obdobje, ki prikazuje realnejšo sliko o finančni stabilnosti podjetij. Pozorni smo predvsem na prelomni leti 2008 in 2020, ko se finančno stanje močno poslabša, saj se pojavita svetovna finančna kriza in zdravstvena kriza, ki povzročata večje težave pri poslovanju. Celovita analiza finančnega zdravja podjetij daje prave rezultate za sprejemanje ustreznih finančnih odločitev s strani vodstva, ki je na podlagi pridobljenih informacij zmožno odpravljati slabosti in tako izboljšati poslovanje podjetij v prihodnosti. To predstavlja edini način, da se zagotovita njihov nadaljnji razvoj in obstoj. V magistrskem delu ugotovimo, da finančni kazalniki in modeli prikažejo slabše rezultate v času zdravstvene krize leta 2020 kot v času svetovne finančne krize leta 2008, kar pomeni, da zdravstvena kriza bistveno bolj spodjeda finančno zdravje izbranega vzorca podjetij kot svetovna finančna kriza.

Keywords

finančno zdravje;finančni kazalniki;finančni modeli;finančno tveganje;finančna kriza;zdravstvena kriza;

Data

Language:	Slovenian
Year of publishing:	2022
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	V. Rojko
UDC:	658.14/.15
COBISS:	104777475
Views:	264
Downloads:	50
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂA ǂfinancial health analysis of chosen companies in tourism sector
Secondary abstract:	In the master's thesis we focus on the analysis of the financial health of a selected sample of companies in the field of travel organization (Activity of tour, Standard Classification of Activities SKD 79.120). We deal with the companies Kompas, d. d., Relax Turizem, d. d., Palma, d. o .o. and Agencija Oskar, d. o. o.. In analyzing financial health, various financial indicators and models are brought to the fore, which are of great help to us in identifying and predicting problems in the operations of selected companies and their coping with crises. In the theoretical part, based on various professional literature, we briefly present the analysis of the company's operations and precisely define the financial analysis, paying attention to the main financial statements and important financial indicators and models for predicting financial health of companies. The following is a definition of the key financial risks, which companies are most exposed to, with a particular focus on defining corporate financial health. In the empirical part, we present the industry and selected peer companies, afterwards by using financial statements, we calculate selected financial indicators and models. With the obtained results, we further analyze their financial health between 2008 and 2020. We cover a longer period of time, which enables to show a more realistic picture of the financial stability of companies. We pay particular attention to the turning points of 2008 and 2020, when the financial situation deteriorated sharply as the global financial crisis and the health crisis emerged, causing major business problems. A comprehensive analysis of the financial health of companies gives the right results for the adoption of appropriate financial decisions by management, which based on the information obtained, can eliminate weaknesses and thus improve the business of companies in the future. This is the only way to ensure their further development and existence. We find that financial indicators and models show poorer results in 2020 during the health crisis compared to 2008 during the global financial crisis. The results show that in comparison with the global financial crisis, the health crisis significantly undermines the financial health of the selected sample of companies.
Secondary keywords:	financial health;financial indicators;financial models;financial risks;global financial crisis;health crisis;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 70 str., 43 str. pril.
ID:	14482825