20.500.12556/DKUM-13978 PROBLEM OPTIMIRANJA FINANČNIH TOKOV NA PRIMERU PODJETJA X OPTIMIZATION PROBLEM OF FINANCIAL FLOWS IN THE CASE OF FIRM X Obvladovanje plačilne sposobnosti je temeljnega pomena za obstoj in rast podjetja. Najpomembnejše orodje za obvladovanje in napovedovanje plačilne sposobnosti je izkaz finančnih tokov. Namen izkaza finančnih tokov je priskrba informacij, kako podjetje pridobiva in uporablja denarna sredstva. Poudarek v diplomski nalogi je na denarnih tokovih, ki so odločilni za oceno kratkoročne in dolgoročne plačilne sposobnosti ter finančne prilagodljivosti podjetja. Za učinkovito upravljanje denarnih sredstev je ključnega pomena pravilno optimiranje denarnih tokov. V današnjem času, ko nas pesti finančna kriza, je zelo pomembno dobro planiranje ter dobre informacije, kar lahko pripomore k lažjemu doseganju želenih stanj v prihodnosti. V začetku diplomske naloge so opredeljeni finančni tokovi, poudarek je na finančnem izidu in denarnem toku, pri tem so za prihodnje poslovanje pomembni predračunski izkazi in za preteklo poslovanje finančni kazalniki. V diplomski nalogi je najbolj pomemben praktičen del, kjer so bili preučevani denarni tokovi izbranega podjetja X. Primerjava je bila izdelana za leti 2008 in 2009, analizirana je bila nabava in prodaja ter na osnovi tega zapadlost do dobaviteljev in promet v maloprodajnih enotah in promet od veleprodajnih kupcev. Poudarek je na prilivih in odlivih, saj ima na podjetje velik vpliv sezonska prodaja in tudi drugi zunanji dejavniki. Zaradi tega je načrtovanje denarnih tokov pomembno za določanje finančnih potreb, pri tem je pomembno optimiranje med nabavo in prilivi podjetja X. Na osnovi ugotovitev bi lahko s pravilnimi ukrepi zagotovili uspešnejše poslovanje in plačilno sposobnost podjetja. Taking a control of the solvency, is of fundamental significance and utmost importance for existence and growth of the company. The cash flow statement is the ultimate tool for controlling and forecasting payment liabilities. The purpose of the cash flow statement is to provide information’s in regard to how to generate and use cash. The emphasis in this graduate work is based on cash flow, which is crucial to evaluate short and long term solvency, as well as financial flexibility in the company. For the efficient management of cash flow, correct optimization is needed. Nowadays, when we all suffer from the financial crisis, it is essential to gather quality information’s and plan well, which can support to achieve future business goals easier. At the beginning of graduate work, financial flows are defined, whereas emphasis is stated on the financial outcome and cash flow. Essential for the future business events are estimated financial statements and financial indicators for the past business events. The most important part of graduate work is a practical part, where cash flow of chosen company X has been researched. Comparison for 2008 and 2009 has been made. Purchase and sale was analyzed, and on this basis then expiration to the suppliers and retail and wholesale revenues. Inflow and outflow is accentuated, why this has a big impact on a company's business for seasonal reasons and other external factors. Therefore cash flow planning is very important to define company's financial need, where optimisation between purchase and inflow of the company X is significant. Based on the research, right measures for smoother operations and liquidity of the company could be taken. denarni tok računovodski izkazi planiranje denarnih tokov kazalniki prilivi odlivi cash flow financial statement cash flow planning indicators inflow outflow. true true false [M. Orban] Slovenski jezik Angleški jezik Diplomsko delo 2010-05-16 18:22:07 2010-10-04 14:06:56 2022-04-12 11:38:21 2023-12-17 03:08:55 2010 0 Murska Sobota 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.14/.17 10368540 URN:SI:UM:DK:13IQV3VZ UNI_Orban_Martina_2010.pdf UNI_Orban_Martina_2010.pdf 1 6DF189EDAC50FAC7347F4C71EF5ED13D a138e04dd29dd8a3f84183ac3765b3298d24167e378d5e7b2f1bdd2317c56425 0a704195-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/293eecac-b7b7-4993-a4e1-06cfc77edbdd https://dk.um.si/Dokument.php?lang=slv&id=14617 Ekonomsko-poslovna fakulteta 0 0 0