20.500.12556/DKUM-43868 ANALIZA UČINKOVITOSTI IN USPEŠNOSTI PODJETJA JAGROS D.O.O. V PRIMERJAVI S TREMI TUJIMI KONKURENTI EFFECTIVENESS AND EFFICIENCY OF THE COMPANY JAGROS D.O.O. COMPARED TO THREE FOREIGN COMPETITORS V diplomski nalogi smo naredili primerjalno analizo uspešnosti in učinkovitosti poslovanja domačega trgovskega podjetja Jagros d.o.o. v primerjavi s tujimi trgovskimi podjetji Eurospin EKO d.o.o., Rudnidis d.o.o. in Spar Slovenija d.o.o., ki delujejo na slovenskem območju. Analizo smo izvedli na podlagi preurejenih in prečiščenih računovodskih izkazov družb. S pomočjo izračunanih temeljnih računovodskih kazalnikov smo analizirali premoženjsko-finančni položaj, poslovno uspešnost, učinkovitost in gospodarnost poslovanja ter denarno uspešnost poslovanja družb. Ugotavljamo, da družba Jagros d.o.o. najmanj učinkovito upravlja svoja obratna sredstva (ima najslabši kazalnik obračanja zalog) ter je glede na kazalnike gospodarnosti ter donosnosti sredstev najbolj poslovno uspešna. Na drugih proučevanih področjih (povprečna doba vezave obveznosti do dobaviteljev, pokritost kratkoročnih obveznosti ter dolgoročnih sredstev, donosnost kapitala, denarna izidnost poslovnih prihodkov, pokritost dolgov z denarnim izidom iz poslovanja, prihodki na zaposlenca in dodana vrednost na zaposlenca) družba Jagros d.o.o. v primerjavi z ostalimi konkurenti izkazuje srednje ugodne kazalnike. Čeprav so razlike med nekaterimi kazalniki zelo majhne, je družba Jagros d.o.o. edina družba, ki se ji vrednost večine kazalnikov v opazovanem obdobju izboljšuje, medtem ko njenim konkurentom vrednost večine kazalnikov stagnira ali se celo poslabša. Ugotavljamo, da ima gospodarska kriza v Sloveniji neugoden vpliv na poslovanje trgovskih družb, ki pa je navsezadnje pripomogla družbi Jagros d.o.o. k uspešnejšemu in učinkovitejšemu poslovanju, saj družba v opazovanem obdobju ustvarja večje prihodke in s tem večje čiste dobičke ter hkrati dosega izboljšanje večine proučevanih računovodskih kazalnikov. In the degree paper, a comparative analysis of the business performance and effectiveness of the Slovenian distribution company Jagros d.o.o. has been carried out compared to foreign distribution companies present on the Slovenian market Eurospin EKO d.o.o., Rudnidis d.o.o. and Spar Slovenija d.o.o. The analysis has been carried out on the basis of the rearranged and consolidated bookkeeping indicators of the afore-mentioned companies. Using calculated main financial ratios we analysed the financial position, business performance, effectiveness and economy of operation as well as monetary performance of the companies’ operation. We figured out that the company Jagros d.o.o. is the least effective in managing its current assets (has the worst stock turnover ratio) and is compared to the of economy and profitability of resources the most successful. In other analysed fields (average period of binding the accounts payable, short-term liability and fixed assets ratio, return on capital, monetary outcome of operating revenues, debt ratio with monetary outcome from operation, income per employee and added value per employee), company Jagros d.o.o. shows in comparison to other competitors mid-favourable ratios. Although the differences between some ratios are very small, company Jagros d.o.o. is the only company which has improved values of the majority of the ratios in the observed period, while the values of most of the ratios from the competitors stagnate or even deteriorate. We determined that the financial crisis in Slovenia has an unfavourable effect on the operation of distribution companies. However, in the case of the company Jagros d.o.o. it contributed to a more effective and successful operation, because the company has created more revenues and thus more net profits in the observed period as well as improved the majority of the analysed financial ratios. trgovska družba analiza poslovanja poslovna uspešnost poslovna učinkovitost računovodski izkazi računovodski kazalniki. trading company analysis of the business business effectiveness business efficiency financial statements financial ratios. true true false Slovenski jezik Angleški jezik Diplomsko delo 2014-03-17 15:34:12 2014-07-17 11:43:10 2022-05-11 03:09:55 2021-04-30 03:16:22 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 11747356 URN:SI:UM:DK:TFENBIIO VS_Kristan_Silvestra_2014.pdf VS_Kristan_Silvestra_2014.pdf 1 7E719432879FD3602C16A9069FC356EE a4736560e75e20da849ecc08e8c9ce6f1235c47a18558e803ca0206c661f0b72 bb2e80ce-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=62664 Ekonomsko-poslovna fakulteta 0 0 0