magistrsko delo
Katja Pustatičnik (Avtor), Iztok Kolar (Mentor)

Povzetek

Namen magistrske naloge je bil raziskati spreminjanje števila računovodskih servisov v Sloveniji v dveh štiriletnih obdobjih pred in po nastopu krize, ter analizirati uspešnost poslovanja na vzorcu naključno izbranih računovodskih servisov v obeh obdobjih. V teoretičnem delu magistrske naloge je bil proučen pojem krize, vpliv krize na globalni in regionalni ravni ter posreden vpliv krize na sektor računovodske dejavnosti. Magistrska naloga v raziskovalnem delu na podlagi prvo zastavljene hipoteze spremlja spreminjanje števila računovodskih servisov v štiriletnem obdobju pred začetkom krize (2004-2007) in v štiriletnem obdobju po nastopu krize (2010-2013). Kot osnova za analiziranje podatkov sta bili izbrani podatkovni bazi AJPES in SURS. V nadaljevanju magistrska naloga analizira uspešnost poslovanja šestdesetih naključno izbranih računovodskih servisov v Sloveniji. Preverjanje druge hipoteze magistrske naloge je temeljilo na podlagi izračuna šestih računovodskih kazalnikov, ki prikazujejo poslovanje izbranih slovenskih računovodskih servisov v obdobju pred in po nastopu svetovne krize. Za posamezni računovodski servis so bili izračunani računovodski kazalniki, in sicer za štiri letno obdobje pred in štiriletno obdobje po nastopu krize. Računovodski kazalniki, ki so bili izbrani za analiziranje poslovanja, so bili naslednji: celotna gospodarnost, donosnost sredstev, donosnost kapitala, dobičkonosnost poslovnih prihodkov, prihodki na zaposlenega in EBIT. Na podlagi celotnega vzorca naključno izbranih računovodskih servisov so bili izračunani povprečni računovodski kazalniki vseh računovodskih servisov za obdobje pred in po nastopu krize. Drugo zastavljena hipoteza je bila preverjena s pomočjo neparametričnega Mann-Whitney-jevega U-testa, ki je pokazal, da je pri vseh izračunanih kazalnikih prišlo do statističnih razlik, saj je absolutna vrednost »z« pri vseh kazalnikih, večja od ±1,96 in stopnja značilnosti pri vseh kazalnikih manjša od 0,05. Torej lahko s 95 % verjetnostjo trdimo, da je prišlo do statistično pomembnih razlik pri vseh kazalnikih glede na obdobje pred in po nastopu krize. Na podlagi ugotovitev iz raziskave je bilo nato ugotovljeno, da je pri celotni gospodarnosti, donosnosti sredstev, donosnosti kapitala in dobičkonosnosti poslovnih prihodkov prišlo po nastopu krize do zmanjšanja, medtem ko sta kazalnika prihodki na zaposlenega in EBIT po nastopu krize zrasla. Ugotovljeno je bilo, da se je število računovodskih servisov po nastopu krize povečalo, zaradi česar je potrebno področje računovodstva bolje regulirati. Po drugi strani se je uspešnost računovodskih servisov v večini le-teh na podlagi izbranih kazalnikov poslabšala. Za povečanje uspešnosti je potrebno večjo pozornost nameniti izobraževanju, oglaševanju in vložku v digitalizacijo.

Ključne besede

finančna kriza;računovodstvo;računovodski servisi;uspešnost poslovanja;kazalniki;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [K. Pustatičnik]
UDK: 657.1(043.2)
COBISS: 12984348 Povezava se bo odprla v novem oknu
Št. ogledov: 1168
Št. prenosov: 201
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Financial crisis and performance of accounting firms in Slovenia
Sekundarni povzetek: The purpose of the master's thesis was to investigate the changing number of accounting services in two four-year periods before and after the crisis, and to analyse the performance of the business operation on a sample of randomly selected accounting services in both periods. The theoretical part of the master's thesis examined the concept of crisis, the impact of the crisis at global and regional level and the indirect impact of the crisis on the accounting business. The master thesis in its theoretical part based on the first hypothesis, is accompanied by a change of the number of accounting services in the four-year period prior to the beginning of the crisis (2004-2007) and within a four-year period after the onset of the crisis (2010-2013). As a basis for analysing data, the databases AJPES and SURS were selected. In the continuation, the master's thesis analyses the performance of the operations of sixty randomly selected accounting services in Slovenia. Verification of the second hypothesis of the master's thesis was based on the calculation of six accounting indicators that show the performance of selected Slovenian accounting services in the period before and after the onset of the global crisis. For each accounting service, the accounting indicators were calculated for four years before and four years after the onset of the crisis. The financial indicators selected for the analysis of operations were as follows: total economy, return on assets, return on equity, profitability of operating revenues, earnings per employee and EBIT. On the basis of the entire sample of randomly selected accounting services, the average accounting indicators of all accounting services for the pre-crisis and after the crisis period were calculated. The second hypothesis was verified with the help of a nonparametric Mann-Whitney U-test which indicate that all the calculated indicators showed statistical differences. By all indicators is absolute value »z-score« greater than ±1,96 and rate of change is lower than 0,05. It can be affirmed with 95 % probability that statistics significant changes have appear by all indicators in period before and after the onset of the crisis. Based on findings from research it was found out that by total economy, return on assets, return on equity and profitability of operating revenues reduction appear after the onset of the crisis, meantime by indicators earnings per employee and EBIT after the onset of the crisis growth of indicator appear. It was found out, that total number of accounting services after the onset of the crisis grew up, and because of that area of accounting has to be regulated. On the other hand effectiveness of the most of accounting services according to selected indicators deteriorates. To increase effectiveness, more attention should be paid to education, advertising and input into digitization.
Sekundarne ključne besede: accounting service;accounting;crisis;key financial indicators;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: III, 71 str., 6 str. pril.
ID: 10880951