20.500.12556/DKUM-58831 Poročanje o tveganjih in njihovem obvladovanju v letnih poročilih - primer Thermana d.d. Reporting risks and their management in the annual reports - example Thermana d.d. Tveganje je verjetnost, da bo rezultat naše poslovne odločitve drugačen od pričakovanega za nas najbolj verjetnega. Podjetje tvega, da se poslovna zamisel delno uresniči ali pa se sploh ne. Od uspešnosti obvladovanja tveganj je odvisno, ali bo podjetje uspešno ali ne. Predstaviti želimo, kako pomembne so kakovostne informacije v letnih poročilih zlasti pri komuniciranju z zunanjimi uporabniki poslovnih informacij. Na podlagi poročanj o tveganjih v letnih poročilih si lahko zunanji uporabniki informacij ustvarijo sliko o varnosti naložb in o plačilni sposobnosti podjetja. Nekatera razkritja so obvezna že po ZGD-1 in SRS, v letnih poročilih pa je zaslediti vse več prostovoljnih razkritij, saj podjetja tako pridobivajo konkurenčno prednost, ko predstavijo dejstva, ki pozitivno vplivajo na okolje, poslovanje podjetja in zadovoljstvo zaposlenih. Pri preučevanju podjetja Thermana d. d. smo ugotovili, da je največji obseg razkritij v letnih poročilih namenjen finančnim tveganjem, in sicer tveganjem, ki dajejo splošne in nevtralne informacije. Risk is the probability that the result of our business decision will most likely be different than expected from us. The company runs the risk that the business idea will be partly implemented or not at all. From the success of managing such risks decides whether the company will be successful or not. We want to present the importance of the quality of information obtained from annual reports for successful communication with outside users of the business information. On the bassis of risks assesement the users can gain insight on the security of their investments and paying capabilities of bussinesses. Some of the disclosed information is already mandatory by ZGD-1 and SRS but companies willingly expose more information in this day and age in order to gain a competitive advantage over the other bussinesses when they expose facts that positively influence the bussiness enviroment, its dealings and the well beeing of their employees. When examined, the company Thermana d.d. was found to have had the largest extent of disclosures in annual reports devoted to the financial risks that provided general and neutral information. tveganje izpostavljenost tveganjem obvladovanje tveganj letno poročilo prikaz tveganj v letnih poročilih prostovoljna razkritja risk risk exposure risk management annual reports risk reporting in annual reports voluntary disclosures true true false [Z. Pušnik] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-27 22:13:01 2016-08-17 12:18:09 2022-06-19 03:05:26 2019-07-11 10:53:21 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12438812 URN:SI:UM:DK:MTKXR2D3 VS_Pusnik_Zlatka_2016.pdf VS_Pusnik_Zlatka_2016.pdf 1 2F0CF5001594CE72BD7FA2E2AFB9F36F 93f133c1f29dfed193a7597cd564d00bd4842d87c435d190fa76e17142a879d9 b888369e-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=94761 Ekonomsko-poslovna fakulteta 0 0 0