20.500.12556/DKUM-44539 NAPOVEDOVANJE KRIZE V PODJETJU S POMOČJO FINANČNE ANALIZE PREDICTING THE CRISIS IN THE COMPANY THROUGH FINANCIAL ANALYSIS Da bi podjetniki boljše odločali, izvajali in nadzirali financiranje, morajo uporabljati finančno analizo. Njen namen je predvidevanje in boljše spoznavanje financ podjetja. V magistrski nalogi smo predstavili teoretično osnovo finančne analize, vrste analize, opredelili krizo, vzroke za nastanek krize in zdravje podjetja. Opredelili smo tudi področje uporabe finančne analize, vrste finančne analize in predstavili tveganje podjetij. Na primeru podjetij: Gradbeno podjetje Radlje, d. d., Kraški zidar, d. d., Meblo jogi, d. o. o., Stavbenik, d. o. o., in Košaki, d. d., smo analizirali njihovo poslovanje s pomočjo finančnih izkazov za obdobje od 2009 do 2011. Namenoma smo izbrali podjetja, ki so že v stečaju. Namen prve hipoteze je bil ugotoviti, ali lahko z različnimi metodami finančnih analiz s kazalniki in modeli dobimo primerljive rezultate glede finančne uspešnosti in zdravja podjetij. Tukaj smo prišli do različnih ugotovitev. Medtem ko kazalniki pri vseh podjetjih kažejo težave, nam modeli dajejo različne rezultate. Tukaj smo uporabili Altmanov model, Kraličkovo metodo, Weinrichov obrazec ter kazalnike: likvidnosti, učinkovitosti, ravnotežja in uspešnosti. Hipotezo smo ovrgli. Namen druge hipoteze je bil, ugotoviti, ali drži trditev raziskovalcev Alireza, Parviza in Mine (2012), da finančni kazalniki napovejo slabo poslovanje podjetij. Uporabili smo kazalnike likvidnosti, finančnega vzvoda, dejavnosti, investiranja in donosnosti. To hipotezo smo sprejeli, saj so nam izračunani kazalniki napovedali težave pri vseh podjetjih. Prišli smo do sklepa, da bi vsa podjetja morala sproti uporabljati finančno analizo, tako bi pravočasno ukrepala v primeru težav. In order for proprietors to better decide upon, implement and control financing, they must use financial analyses. Its purpose is the anticipation and better understanding of the companies finances. In the thesis we presented the theoretical basis of financial analyses, types of analyses, defined the crisis, the causes of the crisis and the health of the company. We defined the scope of the use of financial analyses, the types of financial analyses and presented risks for companies. On the basis of the companies: Gradbeno podjetje Radlje, d. d., Kraški zidar, d. d., Meblo jogi, d. o. o., Stavbenik, d. o. o., and Košaki, d. d., we analysed their business operations with the help of financial statements for the period from 2009 til 2011. We deliberately chose companies that are already bankrupt. The purpose of the first hypothesis was to determine whether various methods of financial analysis with indicators and models can provide comparable results in terms of financial performance and health of the company. We came to different conclusions. While indicators show problems for all the companies, the models provide different results. We used the Altman model, Kraličko method, the Weinrich form and indicators: solvency, efficiency, balance and performance. The hypothesis was disproved. The purpose of the second hypothesis was to determine whether the claim of researchers Alireza, Parviza and Mine (2012), that financial indicators predict bad business activities of companies, is true. We used indicators for solvency, financial leverage, activities, investments and profitability. This hypothesis was accepted, because the calculated indicators predicted problems in all businesses. We came to the conclusion that all companies should regularly perform financial analysis. In that way they could take timely appropriate measures in case of problems. Finančna analiza kriza finančni kazalniki Altmanov model Kraličkova metoda Weinrichov model. Financial analysis crisis financial indicators Altman model Kraličkova method Weinrich model. true true false [A. Valentan] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-06-04 17:00:34 2014-07-29 10:57:26 2022-05-13 03:06:33 2021-05-01 03:23:38 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.14/.17 11764252 URN:SI:UM:DK:EFKGEMXD MAG_Valentan_Andreja_2014.pdf MAG_Valentan_Andreja_2014.pdf 1 32108E3BBE3C7413958B84A87FD65C82 16b3ae341bdac5b870ee1e634c4811aef9132d09693f7c81019c14ad22c214a4 e118deb0-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=63986 Ekonomsko-poslovna fakulteta 0 0 0