Analiza poslovanja s kazalniki

diplomska naloga

Nina Selak (Author), Malči Grivec (Mentor)

Abstract

Poslovni sistemi kot najbolj razširjena oblika organizacij so gonilna sila v svetu gospodarstva. Znotraj njih se prepletajo trije podsistemi – izvajalni, odločevalni in informacijski. Vsak izmed njih ima pomembno vlogo za doseganje zastavljenih ciljev. Podjetja se pri poslovanju soočajo z nenehnimi izzivi, ki jih lažje rešujejo, če dobro poznajo svoje preteklo in prihodnje poslovanje. To pa pomeni, da se podjetja v ta namen poslužujejo analiziranja poslovanja. Gre za proces preučevanja različnih situacij, pred katere so postavljeni managerji v podjetjih. Za optimalne odločitve se pred samim procesom analiziranja postavi namen in temeljni cilji. Glede na to, kaj preučujemo, poznamo različne vrste analiz. V diplomski nalogi se osredotočimo na računovodsko analizo, kjer temelj analize prestavljajo računovodski podatki, zajeti v računovodskih izkazih. V grobem ločimo tri metode računovodskega analiziranja: vodoravno in navpično analizo ter analizo s kazalniki. Poglobljeno predstavimo najbolj razširjeno metodo – analizo s kazalniki. Kazalniki so relativna števila, ki omogočajo različne primerjave (npr. med različnimi podjetji, s konkurenco, s panogo, z regijo ipd.). Razdelimo jih lahko v različne skupine: kazalniki stanja investiranja, kazalniki stanja financiranja, kazalniki plačilne sposobnosti, kazalniki obračanja, kazalniki donosnosti, kazalniki gospodarnosti, kazalniki dodane vrednosti, kazalniki denarnega izida ter kazalniki v povezavi z EBIT in EBITDA. V empiričnem delu analiziramo kazalnike gospodarnosti, donosnosti sredstev in prihodkov, dodano vrednost na zaposlenega in delež dolgov v financiranju v podjetju Roletarstvo Medle, d. o. o., izračune pa primerjamo s podatki za regijo Jugovzhodna Slovenija in predelovalno panogo v obdobju 2012–2022. Glede na vrednosti kazalnikov podamo tudi predloge za izboljšave.

Keywords

podjetja;poslovanje;računovodstvo;računovodska analiza;analiza poslovanja;računovodski izkazi;računovodski kazalniki;roletarstvo Medle;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2024
Typology:	2.11 - Undergraduate Thesis
Organization:	VŠUP - School of business and management
Publisher:	[N. Selak]
UDC:	657.375:658.1(043.2)
COBISS:	200910339
Views:	209
Downloads:	13
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Business analysis with indicators
Secondary abstract:	Business systems, as the most widespread form of organization, are the driving force in the world of economics. There are three subsystems within them, i. e. operational, decision-making and information. Each of them plays an important role for achieving the goals. Businesses face constant challenges, which they can solve more easily if they know their past and future business performance. This is the reason why companies use business analysis. It is a process of studying different situations faced by managers in companies. For optimal decisions, the analysis process itself is preceded by the purpose and fundamental objectives. Depending on what we study, we know different types of analysis. The thesis focuses on accounting analysis, where the basis of the analysis is provided by the accounting data included in the financial statements. We can choose between three different methods of accounting analysis: horizontal and vertical analysis and analysis with indicators. This thesis presents the most common method – analysis with indicators. Indicators are relative numbers that allow different comparisons (e. g. between different companies, with competitors, with industry, with region, etc.). They can be divided into different groups: investment ratios, financing ratios, liquidity ratios, turnover ratios, profitability ratios, economy ratios, value added ratios, cash income ratios and ratios related to EBIT and EBITDA. In the empirical part of this thesis, we analyse indicator of economy, return on assets and revenues, added value per employee and share of debt in financing for Roletarstvo Medle, d. o. o., and compare the calculations with data for the southeast region of Slovenia and the manufacturing industry in the period from 2012 to 2022. Based on the values of the indicators, we also offer suggestions for improvement.
Secondary keywords:	analysis;accounting;accounting analysis;indicators;Roletarstvo Medle.;
Type (COBISS):	Bachelor thesis/paper
Study programme:	0000851
Embargo end date (OpenAIRE):	1970-01-01
Thesis comment:	Univ. v Novem mestu, Fak. za ekonomijo in informatiko, visokošolski strokovni študijski program 1. stopnje Upravljanje in poslovanje
Pages:	[5] f., 39 str., [27] f. pril.
ID:	24307101