Finančna analiza izbranih podjetij iz trgovske panoge

diplomsko delo

Arjana Bislimaj (Avtor), Vita Jagrič (Mentor)

Povzetek

Namen diplomske naloge je preučiti področje finančne analize in jo uporabiti na primeru izbranih podjetij, ki deluje v trgovski panogi, ki se ukvarjajo z prodajo izdelkov za dom in gradnjo, ter ugotoviti, katero podjetje je uspešnejše pri svojem poslovanju s pomočjo računovodskih informacij, ki jih pridobimo iz bilance stanja in izkaza poslovnega izida. Kljub temu, da podjetji spadata v isto panogo, ne moremo trditi, da sta popolnoma primerljivi, zato smo opravili tudi analizo s pomočjo računovodskih kazalnikov, ki omogočajo primerljivost računovodskih izkazov. Spremljamo, primerjamo in analiziramo podatke za poslovna leta 2019, 2020 in 2021, ki jih pridobivamo iz letnih poročil podjetja Merkur in OBI, ki so javno objavljena na AJPES. Rezultati so lahko zelo pomembni za poslovodstvo in odgovorne pri posameznih odločitvenih ravneh. Živimo v času velikih sprememb, ki zahteva bolj preudarno in zanesljivo poročanje lastnikov podjetij, menedžerjev, poslovnih partnerjev, da se lahko pravočasno odločamo in se izognimo nevarnostmi. Finančna analiza je postopek preučevanja uspešnosti podjetja v kontekstu njegove panoge in gospodarskega okolja, da bi prišli do odločitve ali priporočila. Ker se trg nenehno spreminja, se morajo podjetja znati prilagajati in si pomagati s analizo poslovanja. Eden najpogostejših načinov za analizo finančnih podatkov je izračun razmerij iz podatkov v računovodskih izkazih za primerjavo s podatki drugih podjetij ali z lastno preteklo uspešnostjo podjetja. Diplomsko delo je razčlenjena na dva dela. Prvi del diplomskega dela je teoretična razlaga ter analiza računovodskih izkazov izbranih podjetjih iz trgovske panoge. V teoretičnem delu smo obravnavali računovodske izkaze in finančne kazalnike. Drugi del je praktičen del, v katerem smo na kratko predstavili podjetji Merkur in OBI, trgovina ter analizirali njuno poslovanje v obdobju treh let.

Ključne besede

poslovne finance;finančna analiza;finančni kazalniki;računovodski izkazi;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2023
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	A. Bislimaj
UDK:	658.14/.15
COBISS:	156545795
Št. ogledov:	20
Št. prenosov:	1
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Financial analysis of selected companies from the trade industry
Sekundarni povzetek:	The purpose of the thesis is to examine the field of financial analysis and apply it to the example of selected companies operating in the trade industry, which are engaged in the sale of products for the home and construction, and to determine which company is more successful in its business with the help of accounting information that obtained from the balance sheet and profit and loss statement. Despite the fact that the two companies belong to the same industry, we cannot claim that they are completely comparable, which is why we also performed an analysis with the help of accounting indicators that enable comparability of financial statements. We monitor, compare and analyze data for the financial years 2019, 2020 and 2021, which are obtained from the annual reports of Merkur and OBI, which are publicly published on AJPES.The results can be very important for management and those responsible at individual decision-making levels. We are living in a time of great changes, which requires more prudent and reliable reporting from business owners, managers, companies, business partners, so that we can make timely decisions and avoid dangers. Financial analysis is the process of examining a company's performance in the context of its industry and economic environment in order to arrive at a decision or recommendation. As the market is constantly changing, companies need to be able to adapt and helping themselves with business analysis. One of the most common ways to analyze financial data is to calculate ratios from the data in the financial statements to compare against those of other companies or against the company's own historical performance. The thesis is divided into two parts. The first part of the thesis is a theoretical explanation and analysis of the financial statements of selected companies from the trade industry. In the theoretical part, we discussed financial statements and financial indicators. The second part is a practical part, in which we briefly presented the companies Merkur and OBI, trgovina and analyzed its operations over a period of three years.
Sekundarne ključne besede:	financial analysis;financial statements;financial indicators;
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	II, 32 str., 4 str. pril.
ID:	18501456