delo diplomskega seminarja
Sanja Brunčič (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

V diplomskem seminarju smo podrobneje predstavili pojem likvidnosti. Likvidnost je sposobnost preoblikovanja nedenarnega premoženja v denarna likvidna sredstva, pomembno pri izračunih je čas, ki je potreben za preoblikovanje in možnost, da se nedenarna sredstva preoblikujejo čim bližje njihovi iztržljivi vrednosti. Likvidnostno tveganje predstavlja možnost pomanjkanja denarnih sredstev za poplačilo zapadlih obveznosti. Predstavili smo tudi kazalnike za merjenje likvidnosti ter instrumente za zavarovanje, saj ti zmanjšujejo poslovno tveganje tako v tujini kot doma. Podrobneje smo proučili bančno garancijo, dokumentarni akreditiv, menico in izvršnico. V tretjem poglavju diplomskega seminarja smo proučili računovodske informacije za zagotavljanje likvidnosti, ki jih oblikuje računovodstvo in se uporabljajo pri poslovnih odločitvah. Poslovodje, ki pridobivajo informacije z zbiranjem ali opazovanjem, potrebujejo ustrezno poslovodno znanje in sposobnost za končno presojo o poslovnem odločanju. Končni rezultati spremljanja računovodskega poslovanja podjetja so računovodski izkazi, ti pa so predvsem namenjeni zunanjim uporabnikom, ki nimajo dostopa do podrobnejših podatkov o poslovanju podjetja. Podrobneje bomo predstavili bilanco stanja, izkaz poslovnega izida in izkaz denarnih tokov. Cilj našega diplomskega seminarja je ob proučevanju teorije tudi proučitev praktičnega dela na primeru podjetja X. Izbrali smo veliko podjetje, kjer imajo obsežni plačilni promet, kar pomeni da potrebujejo na poslovnem področju veliko zavarovanj zaradi tveganj. Analizirali smo likvidnost v podjetju X, kjer koeficienti likvidnosti kažejo na dobro plačilno sposobnost družbe, ki se je v letu 2014 precej povečala glede na predhodno leto, kar kažejo še ugodnejši koeficienti likvidnosti. Predstavili smo tudi kako se podjetje X zavaruje z instrumenti, na domačem trgu družba obvladuje preko zavarovanja z menicami in avansnimi plačili, na tujem trgu pa z bančnimi garancijami, akreditivi in avansnimi plačili.

Keywords

podjetje;računovodske informacije;kazalniki;likvidnost;zavarovanje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Brunčič]
UDC: 658.153:657.3
COBISS: 12572188 Link will open in a new window
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Downloads: 72
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Other data

Secondary language: English
Secondary title: Management accounting support to provide the company X liquidity
Secondary abstract: In this diploma is the concept of liquidity risk presented in detail. Liquidity is ability to transform non-monetary wealth in to money. A valuation is required to define the non-monetary wealth to the closest real value at the time of transformation and is the most important factor. Liquidity risk presents a possibility of an insufficient amount of money to fulfill any overdue obligations. We present some factors for liquidity measurements and insurance instruments, because these can reduce risks in domestic and foreign businesses. We research in detail bank warranty, documentary letter of credit, bill of exchange and directly enforceable documents. In the third chapter we study accounting information for liquidity assurance, which can be found through accounting and is used for business decisions. The management needs proper skills and abilities for final business decisions. The final financial reports are prepared for a public environment of the company without access to relevant inside business information. In this work we present the balance sheet in detail along with the balance statement with cash flow balance. Alongside the theoretical part of this work is the goal of this study which is the practical aspect showing the case of the researched ‘company X’. We choose a large company with an extensive cash flow, which also means there was a need for the assurance of financial risks. We analyzed the liquidity in the company X, where coefficients show good payment ability, which increased in 2014 when compared with previous year and consecutive improved liquidity coefficients. We presented the possibilities for financial insurances; on domestic market with bills of exchange and pre-payments and on foreign markets with bank warranties, letters of credit and pre-payments.
Secondary keywords: accounting information;liquidity;insurance instruments;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 37 str.
ID: 9162343