diplomsko delo
Abstract
Namen diplomskega dela je oceniti uspešnost poslovanja in finančni položaj velikega podjetja, ki deluje v avtomobilski industriji, za obdobje od 2011 do 2020. Izhodišče dela predstavljajo tri raziskovalna vprašanja. Kako uspešno je poslovalo povezano tuje notranje podjetje, ki spada med velika podjetja in je hkrati edini proizvajalec avtomobilov v Sloveniji? Kateri dejavniki so vplivali na njegovo uspešnost poslovanja in finančni položaj? Ali je bilo pri poslovanju uspešnejše v primerjavi s povprečjem kovinske dejavnosti za velika podjetja?
Odgovore smo našli v celoviti analizi poslovanja podjetja Revoz za obdobje od leta 2011 do 2020. Z uporabo metod analize izkazov poslovnih izidov in bilanc stanj, vodoravne analize, navpične analize in analize s kazalniki ter primerjave s povprečjem kovinske dejavnosti za velika podjetja smo prišli do ugotovitev glede uspešnosti in finančnega položaja Revoza.
Nihanja prihodkov in odhodkov so bila opredeljena z gibanjem obsega proizvodnje vozil. Čisti poslovni izid je bil preko transfernih cen opredeljen z davčno politiko matičnega podjetja. Gibanje sredstev in njihova struktura sta bila opredeljena z investicijami, povezanimi z uvajanjem novih modelov vozil v proizvodnjo. Izrazito povečanje dolžniškega financiranja je posledica finančne politike matičnega podjetja.
Analiza je pokazala, da uspešnost poslovanja in finančni položaj Revoza opredeljuje skupina Renault group. Močna odvisnost Revoza od skupine Renault Group se je pokazala kot omejitev pri izvedbi analize. Zato je nujno, da se pri prihodnjih raziskovanjih s področja analize poslovanja povezanih podjetij upošteva stopnja povezanosti med odvisnim in obvladujočim podjetjem in uspešnost poslovanja obvladujočega podjetja, narediti pa je treba tudi primerjavo s podjetji iz iste panoge, upoštevajoč specifične kazalnike učinkovitosti.
Keywords
avtomobilska industrija;odvisno podjetje;analiza poslovanja;finančni kazalniki;uspešnost poslovanja;finančni položaj;
Data
Language: |
Slovenian |
Year of publishing: |
2022 |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UL FU - Faculty of Administration |
Publisher: |
[J. Kink] |
UDC: |
658.15:629.331(497.4) |
COBISS: |
105009667
|
Views: |
144 |
Downloads: |
75 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
Comprehensive business analysis of a selected company |
Secondary abstract: |
The purpose of this thesis is to assess the performance and financial position of a large company operating in the automotive industry for the period from 2011 to 2020. The thesis is based on three research questions. How successful was the affiliated foreign domestic company, which is one of the largest companies and the only car manufacturer in Slovenia? What factors influenced business performance and financial position? Was it more successful in business compared to the metal industry average for large companies?
We found the answers in a comprehensive analysis of Revoz for the period from 2011 to 2020. Using methods of analysis of income statements and balance sheets, horizontal analysis, vertical analysis and analysis with indicators, and comparisons with the average metal activity for large companies, we came to findings on the business performance and financial position of Revoz.
The movements in revenue and expenditure were defined by changes in the volume of vehicle production. The net profit was determined through transfer prices by the tax policy of the parent company. The movement of assets and their structure was defined by investments related to the introduction of new vehicle models into production. The significant increase in debt financing is the result of the parent company's financial policy.
In the analysis, it was found that the business performance and the financial position of Revoz was determined by the Renault Group. The strong dependence between Revoz and the Renault Group proved to be a constraint in carrying out the analysis. Therefore, it is necessary that future research in the field of business analysis of a subsidiary takes into account the degree of connection between the subsidiary and the parent company, the performance of the parent company, and makes comparisons with companies in the same industry, taking into account specific performance indicators. |
Secondary keywords: |
automotive industry;subsidiary;business analysis;financial indicators;business performance;financial position; |
Type (COBISS): |
Bachelor thesis/paper |
Study programme: |
1000530 |
Embargo end date (OpenAIRE): |
1970-01-01 |
Thesis comment: |
Univ. v Ljubljani, Fak. za upravo |
Pages: |
IX, 68 str. |
ID: |
15023670 |