diplomski projekt
Klavdija Vrečič (Avtor), Mojca Duh (Mentor)

Povzetek

Družinska podjetja imajo v svetovnem gospodarstvu dolgo in prepoznavno tradicijo. Gre za tradicionalni način poslovanja, ki zavzema zelo pomemben del v strukturi vseh podjetij, saj naj bi po nekaterih ocenah družinska podjetja predstavljala več kot dve tretjini vseh podjetij in ustvarila več kot 70 odstotkov svetovnega bruto domačega proizvoda. Univerzalna in splošno sprejeta definicija, kaj je družinsko podjetje, ne obstaja. Osnovno izhodišče je, da lahko kot družinska podjetja obravnavamo tista, ki so v večinski lasti ene ali več družin oziroma sta v njih zaposlena vsaj dva družinska člana, ki sta praviloma tudi vodilni osebi v podjetju. Vodenje družinskega podjetja ima poseben čar, vendar pa skriva tudi mnogo preizkušenj in izzivov, ki jih mora obvladovati celotna družina. Cilj družinskih podjetij ni kratkoročno razmišljanje in hiter zaslužek, temveč dolgoročen in stabilen razvoj (Žunič, 2016). V diplomskem seminarju smo opredelili družinsko podjetje in njegove značilnosti, proučili strateški management in organiziranost računovodstva v takšnih podjetjih ter spoznali njihove prednosti in slabosti. V empiričnem delu smo predstavili družinsko podjetje Niros – kovinarstvo Janez Tišler s.p., in s pomočjo njihovih računovodskih podatkov ugotovili, kakšne so prednosti in slabosti izbranega podjetja. Prednosti in slabosti podjetja smo izračunali s pomočjo kazalnikov stopnje samofinanciranja in stopnje finančne samostojnosti, koeficienta dolgovno-kapitalskega razmerja, izračunanih čistih obranih sredstev in kapitalske pokritosti osnovnih sredstev, gospodarnosti iz poslovanja, celotne gospodarnosti ter dodane vrednosti na zaposlenega. Podjetje sestavlja le bilanco stanja in izkaz poslovnega izida, zato smo se omejili le na ta dva računovodska izkaza, in sicer za obdobje od leta 2013 do leta 2015.

Ključne besede

družinsko podjetje;strateško planiranje;bilance stanja;računovodski izkazi;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [K. Vrečič]
UDK: 334.722.24
COBISS: 12473884 Povezava se bo odprla v novem oknu
Št. ogledov: 907
Št. prenosov: 136
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni naslov: Strategic planning in a family business with the use of accounting data
Sekundarni povzetek: Family businesses have had a long history and well known tradition in the economy world. This is a traditional way of doing business and it comprises a very important part in the structure of all the companies. Some estimate that family businesses represent more than two thirds of all the companies and make over 70% of the world`s gross national product. The universal and commonly accepted definition what a family business is, does not exist. The general point is that we can consider as a family business those companies that are owned by one or more families or at least 2 family members are employed there and are also in the management. Managing a family business has its own charm but hides a lot of challanges and trials as well. Those have to be controlled by all the family. The aim of a family business is not to be considered in a short term and quick earning but a long term and stable development (Žunič, 2016). In the final thesis we have defined a family business and its characteristics. We have also studied the strategic management and organization of an accounting department. This way we have realised their advantages and disadvantages. In the empirical part we have presented a family business Niros - metallurgy Janez Tišler, private enterpreneur. With the help of their accounting data we have found out what the advantages and disadvantages are in a chosen business. Advantages and disadvantages have been measured by the indicator levels of self-financing and the level of financial independence, coefficient of debt and capital proportion, calculated net means and capital coverage of basic means, economy from business, the whole economy and added value per an employee. The business itself does only the balance of accounts and the certification of business result - therefore we were limited to those two accounting documents for the period from 2013 to 2015.
Sekundarne ključne besede: family business;strategic planning;accounting data;strategies;balance of accounts;certification of business result;
Vrsta dela (COBISS): Delo diplomskega seminarja/zaključno seminarsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: IV, 41 str.
ID: 9151700