magistrsko delo
Marko Štrigl (Author), Tanja Markovič-Hribernik (Mentor)

Abstract

Presojanje tveganosti poslovnih subjektov predstavlja enega ključnih procesov v vsakem podjetju. V magistrskem delu je predstavljena tako teoretična kot tudi praktična razlaga, kako se presojanja tveganosti poslovnih subjektov lotiti. Predstavili in preučili smo področje insolventnosti v Sloveniji in EU, kjer smo ugotovili, da število postopkov zaradi insolventnosti v EU še vedno narašča. Je pa dejstvo, da je stopnja rasti števila postopkov zaradi insolventnosti bistveno nižja v zahodni kot v srednji in (jugo)vzhodni Evropi. Slovenija je v stopnji rasti števila postopkov zaradi insolventnosti pri samem vrhu in iz zadnjih razpoložljivih podatkov se rast (žal) še vedno nadaljuje. Preučili smo tudi področje plačilne discipline v Sloveniji in EU, kjer smo ugotovili, da je plačilna disciplina še vedno zelo pereč problem. Kot pri insolvenčnih postopkih, je tudi na področju plačilne discipline bistveno boljše v zahodni Evropi kot v srednji in (jugo)vzhodni Evropi. Slovenija je pri plačilni disciplini pri samem repu držav EU, managerji slovenskih podjetij pa boljše plačilne discipline ne pričakujejo niti v bližnji prihodnosti. V teoretičnem delu magistrskega dela smo predstavili tradicionalne metode za presojanje tveganosti podjetij. Pri tem smo največ pozornosti namenili kazalnikom poslovanja in informacijam, ki jih iz le-teh lahko razberemo. Predstavili smo tudi moderne metode presojanja tveganosti poslovnih subjektov. Tako smo opisali nekatere znane modele in metode presojanja tveganosti poslovnih subjektov. Posvetili smo se tudi oblikam zavarovanja terjatev in nekatere najbolj poznane oblike tudi predstavili. Za potrebe praktičnega dela magistrskega dela smo celovito preučili vse v Sloveniji javno dostopne podatke o poslovnih subjektih in pri vsakem javno dostopnem podatku poudarili dodano vrednost in potencialne pomanjkljivosti. Opozorili smo na pasti v računovodskih izkazih ter predstavili, na kakšen način prepoznati prevrednotene postavke in le-te ustrezno izločiti iz računovodskih izkazov. V praktičnem delu smo na podlagi javno dostopnih podatkov opravili analizo 10-ih izbranih podjetij ter po naši oceni dokazali, da bi upniki že veliko časa pred pričetkom postopkov zaradi insolventnosti v preučevanih podjetjih lahko ugotovili, da bodo dotična podjetja postala insolventna. Pri vseh preučevanih podjetjih smo ocenili, da velik del krivde za ne-poplačilo terjatev nosijo tudi upniki, ki se pri poslovanju s tveganimi podjetji niso ustrezno zavarovali. Na podlagi celovite analize smo v sklepu magistrskega dela predlagali nekatere ukrepe za izboljšanje obstoječega stanja. Prav tako smo potrdili v uvodu magistrskega dela postavljeni hipotezi.

Keywords

poslovanje podjetja;tveganje;plačilna disciplina;insolventnost;računovodski izkazi;boniteta;kazalniki;javno dostopni podatki;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Štrigl]
UDC: 658.14/.15
COBISS: 12011804 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Usability of publicly available data to identify the risk of business entities
Secondary abstract: Risk assessment of companies is one of the key processes in every company. The master thesis presents both theoretical and practical explains how to assess the risk of the companies. We presented and examined the field of insolvency in Slovenia and the EU. We found out that the number of insolvency procedures in EU is still growing. Nevertheless we want to point out that the number of insolvency procedures in growing significantly slower in Western than in Central and South(Eastern) Europe. Slovenia is one of the EU countries with the biggest growth of the number of insolvency procedures. As per the latest available data, the number of insolvency procedures in Slovenia is still growing. We also examined the field of payment discipline in Slovenia and the EU. We found out that the payment discipline remains a very serious problem. As at the insolvency procedures examination we recognized that the payment discipline is much better in Western Europe than in Central and (South)Eastern Europe. Slovenia is one of the countries with the lowest payment discipline in EU. The information that stand out is that the managers of Slovenian companies don’t expect better payment discipline in near future. In the theoretical part of the master thesis we presented the traditional methods for assessing the risk of the companies. In doing so we focused on the financial statements ratios and information which can be figured out from them. We have also presented modern methods of assessing the risk of companies. In this part we described some well-know models and methods of assessing the risk of companies. We examined and presented the most known forms of securing the receivables. For the needs of practical part of the master thesis we comprehensively examined all the publicly available information about companies in Slovenia. For all the information we pointed out their added value and potential weaknesses. We pointed out the pitfalls in the financial statements. We presented how to recognize revaluated items and how to properly extract those from the financial statements. In the practical part of the master thesis we examined publicly available information from ten (10) chosen companies. On our view we proved that the creditors should found out (a lot of time prior to the commencement of insolvency proceeding) that their business partners will become insolvent. We believe that a lot of fault for non-payment of receivables in all the examined companies carries also the creditors because they didn’t apply adequate protection when they were dealing with the highly risky companies. In the conclusion of this master thesis we proposed some measures which would (on our view) improve the current status. In the conclusion we also confirmed the both hypotheses which we placed in the introduction of the master thesis.
Secondary keywords: company risk assessment;payment discipline;insolvency;financial ratios;models for risk assessment;credit rating;financial statements;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 103 str.
ID: 8752659