delo diplomskega seminarja
Nina Krivanik (Author), Mojca Duh (Mentor)

Abstract

Družinska podjetja, ki dandanes očitno prevladujejo med podjetji, so za gospodarstvo izjemnega pomena. Kljub razširjenosti in pomembnosti pa ne obstaja enotna opredelitev družinskega podjetja. To je zapletena organizacija, v kateri si nasproti stojita dva različna sistema, in sicer družinski ter racionalno poslovni. Kot definicijo največkrat uporabljamo kombinacijo dveh kriterijev, tj. vodenje in lastništvo. V diplomskem seminarju smo opisovali značilnosti in lastnosti družinskim podjetij, poglobili pa smo se v njihove prednosti in slabosti. Na primeru podjetja ''X'' smo raziskali, katere prednosti in slabosti družinskega podjetja je mogoče določiti na podlagi računovodskih podatkov in informacij. S pomočjo kazalnikov (kazalnik stopnje samofinanciranja, finančno vzvodje, čista obratna sredstva, dodana vrednost in kazalnik za ugotovitev prirejanja poslovnega izida) smo torej raziskovali prednosti in slabosti družinskih podjetij na računovodskih izkazih konkretnega podjetja. Omejili smo se na proučevanje bilance stanja in izkaza poslovnega izida (za leto 2010, 2011 in 2012), saj podjetje ne sestavlja drugih računovodskih izkazov.

Keywords

družinsko podjetje;prednost;slabosti;računovodski izkazi;bilance stanja;poslovni rezultati;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Krivanik]
UDC: 334.722:657.3
COBISS: 11544604 Link will open in a new window
Views: 1299
Downloads: 104
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Other data

Secondary language: English
Secondary title: Studying the strenghts and weaknesses of a family business with an emphasis on accounting data and information
Secondary abstract: Family businesses, which now clearly prevail in a world among enterprises, are extremly important for the economy. Despite the prevalence and importance, there is no equable definition of family business. This is a complex organization in which the confrontation is between two different systems – family and rational business. As the definition is most often used a combination of two criteria, these are management and ownership. In diploma seminar we described the characteristics and properties of the family businesses, furthermore we went into details their strenghts and weaknesses. We studied the strenghts and weaknesses from the Company ''X'' accounting data and information. With the help of indicators (indicator of the level of self-financing, financial leverage, net working capital, added value and an issue whether the enterprise falsifies income statement) we therefore investigated the advantages and disadvantages of family businesses in the financial statements of certain company. We have limited the study of the balance sheet and income statement (for 2010, 2011 and 2012), because the company does not consist of other financial statements.
Secondary keywords: family business;weaknesses;strengths;financial statements;balance sheet;income statement;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 40 str., 6 str. pril.
ID: 8727450