Razkritje bistvenih tveganj v poslovnem poročilu

diplomsko delo

Nataša Šafranić (Author), Borut Bratina (Mentor)

Abstract

Gospodarske družbe delujejo v nestabilnem poslovnem okolju, konkurenca na trgu je čedalje večja, pojavlja pa se tudi vedno več negotovosti in tveganj pri poslovanju družb. Poslovni subjekti se ne glede na velikost pri svojem delovanju srečujejo z različnimi tveganji, ki pa jih morajo za uspešno poslovanje tudi uspešno obvladovati. O tveganjih poročajo v svojem poslovnem poročilu, ki je poleg računovodskega poročila, sestavni del letnega poročila. Gospodarske družbe v letnem poročilu predstavijo svoje poslovanje interesnim skupinam,pri čemer morajo biti ta poročila pripravljena pregledno, pravilno in pošteno. V diplomski nalogi obravnavamo pomen računovodskega poročanja, posamezne sestavine letnega poročila s poudarkom na poslovnem poročilu, bistvena tveganja, s katerimi se družbe soočajo pri poslovanju ter na kakšen način jih obvladujejo. Temu sledi primerjalna analiza razkrivanja tveganj slovenskega in nemškega podjetja, katerih osrednja dejavnost je farmacija, in sicer na podlagi njunih letnih poročil.

Keywords

poslovna poročila;letna poročila;notranja kontrola;tveganje;obvladovanje tveganj;razkritje;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Šafranić]
UDC:	657.375:005.334
COBISS:	12010268
Views:	1110
Downloads:	113
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Disclosure of fundamental risks in the business report
Secondary abstract:	Commercial companies operate in an unstable business environment, market competition is increasing but there is also an increasing number of uncertainties and business risks. Business entities, no matter their size, face a variety of risks during their operations which need to be successfully managed for business success. Risks are reported in the business report, which is together with the accounting report, an integral part of annual report. In the annual report companies present to their stakeholders the way they operate, in which reports need to be transparent, correct and fair. The thesis discussed the importance of financial reporting, the individual components of annual report, with emphasis on business report, fundamental risks and risk management. This is followed by a comparative analysis of the risk disclosure Slovenian and German pharmaceutical company on the basis of their annual reports.
Secondary keywords:	Annual report;Risk;Risk management;Internal control;Business report;Disclosures;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	58 f.
ID:	8702817