magistrsko delo
Timotej Bobič (Author), Iztok Kolar (Mentor)

Abstract

V magistrskem delu smo proučevali vpliv COVID-19 krize na poslovanje največjih farmacevtskih družb v letu 2020. Na podlagi letnih računovodskih izkazov, ki so javno dostopni v letnih ali finančnih poročilih proučevanih družb, smo analizirali razlike v poslovanju farmacevtskih družb v letu 2020 v primerjavi z obdobjem zadnjih treh let pred krizo. Na podlagi ugotovljenih razlik v poslovanju družb smo ugotavljali možen vpliv COVID-19 krize na farmacevtske družbe in na farmacevtsko industrijo. V prvem delu smo opredelili epidemijo COVID-19 in nastalo ekonomsko-gospodarsko krizo. Na podlagi makroekonomskih pokazateljev smo ugotovili vpliv COVID-19 krize na svetovno gospodarstvo. S pomočjo literature smo opredelili farmacevtski sektor, ugotovili njegove ključne značilnosti in predstavili morebitne vplive gospodarske krize nanj. V drugem delu smo najprej predstavili osem proučevanih družb in njihovo poslovanje v proučevanem obdobju. Na podlagi preoblikovanih in prečiščenih računovodskih izkazov smo analizirali premoženjsko finančni položaj in poslovno uspešnost, učinkovitost ter gospodarnost poslovanja izbranih farmacevtskih družb v opazovanem obdobju. Proučili smo morebitne razlike med izračunanimi kazalci in kazalniki poslovanja v času krize v letu 2020 in pred njo. Ugotovili smo, da se vpliv COVID-19 krize v večini proučevanih farmacevtskih družb v letu 2020 kaže predvsem v nižjih prodajnih in splošnih stroških, zmanjšanju ali nižji rasti prihodkov od prodaje in v povečanju kratkoročnih sredstev oziroma zalog.

Keywords

farmacevtska industrija;Covid-19;računovodski izkazi;analiziranje računovodskih izkazov;uspešnost poslovanja;ekonomska kriza;gospodarska kriza;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: T. Bobič
UDC: 657.3:661.12
COBISS: 142538243 Link will open in a new window
Views: 18
Downloads: 4
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: ǂThe ǂimpact of the COVID-19 crisis on business performance on pharmaceutical companies
Secondary abstract: In the master's thesis, we studied the impact of the COVID-19 crisis on the operations of the largest pharmaceutical companies in 2020. Based on the annual financial statements, which are publicly available in the annual or financial reports of the studied companies, we analysed the differences in the operations of pharmaceutical companies in 2020 compared to the period of the last three years before the crisis. Based on the identified differences in the companies' operations, we identified the possible impact of the COVID-19 crisis on pharmaceutical companies and the pharmaceutical industry. In the first part, we defined the epidemic of COVID-19 and the resulting economic crisis. Based on macroeconomic indicators, we determined the impact of the COVID-19 crisis on the global economy. With the help of the provided literature, we defined the pharmaceutical sector, identified its key characteristics and presented the possible effects of the economic crisis on it. In the second part, we first presented the eight studied companies and their operations during the studied period. On the basis of reformulated and clarified financial statements, we analysed the financial position and business performance, efficiency and economy of operations of the selected pharmaceutical companies during the observed period. We examined possible differences between calculated indicators and business indicators during the crisis in 2020 and before it. We found that the impact of the COVID-19 crisis in most of the studied pharmaceutical companies in 2020 is primarily manifested in lower sales and general costs, a decrease or lower growth in sales revenue and an increase in short-term assets or stocks.
Secondary keywords: pharmaceutical industry;COVID-19 crisis;analysis of financial statements;business performance;economic crisis;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: V, 94 str., 23 str. pril.
ID: 17461055