20.500.12556/DKUM-59131 FINANČNA ANALIZA PODJETJA X S POUDARKOM NA DOBIČKONOSNOSTI LASTNIŠKEGA KAPITALA Financial Analysis Company X with a Focus on the Profitability of the Owners Capital V diplomskem delu obravnavamo podjetje X, da bi ugotovili uspešnost njegovega poslovanja s pomočjo računovodskih informacij, ki jih pridobimo iz izkaza bilance stanja in izkaza poslovnega izida. Spremljamo, primerjamo in analiziramo podatke za poslovni leti 2013 in 2014. Po izvedbi finančne analize podamo sodbo o uspešnosti finančnega poslovanja podjetja. Podjetje X nima svoje računovodske službe, ampak zunanje računovodstvo, ki pa finančne analize za potrebe lastnikov podjetja še ni nikoli izvedla. Lastnike podjetja X zanima dosežena struktura in možnost za povečanje dobičkonosnosti lastniškega kapitala. Na podlagi izračunov nekaterih finančnih kazalcev vodstvo podjetja sprejme nujne finančne odločitve, ki imajo pomemben vpliv na finančno moč podjetja. Lastniki izrazijo velik interes za dolgoročno rast tržne vrednosti podjetja, saj nosijo največje tveganje v primeru izgube vsega svojega premoženja, ki so ga vložili v podjetje. Izredno neugodne gospodarske razmere v Sloveniji in svetu so občutno vplivale na uspešnost poslovanja podjetja X. Glede na dejstvo, da je podjetje X v letu 2014 ustvarilo čisto izgubo poslovnega leta, je vodstvo podjetja skupaj z lastniki soglasno sprejelo nujno odločitev, da se vsem zaposlenim zmanjšajo plače. V diplomskem delu so predstavljene še druge pomembne finančne odločitve lastnikov in vodstva podjetja, ki bodo vplivale na dolgoročno večanje tržne vrednosti podjetja kot najpomembnejšega cilja lastnikov kapitala. In the diploma work, we research the company X, in order to determine the effectiveness of its operations through the financial information obtained from the balance sheet and income statement. We monitor, compare and analyze the data from the financial years 2013 and 2014. After carrying out financial analysis, we make a judgment on the financial performance of a company. The Company X does not have its own accounting department, but they have an external accounting office that has never carried out the financial analysis for the needs of the company owners before. The owners of company X are interested in achieved structure and in the possibility of increasing the profitability of the own equity capital. Based on the calculations of certain financial indicators, the management of the company takes urgent financial decisions that have a significant impact on the financial strength of the company. The owners express a great interest in long-term growth of the market value of the company, as they carry the highest risk of losing all their assets they invested in the company. The extremely unfavourable economic circumstances in Slovenia and the world have had a considerable impact on the performance of the company X. Given the fact that the Company X generated a net loss in the financial year 2014, the company's management, together with the owners unanimously adopted an urgent decision to reduce salaries to all employees. This diploma work also presents some other important financial decisions of the owners and the management of the company, which will affect the long-term increase of the market value of the company as the most important objective of the capital owners. podjetje finančna analiza računovodske informacije lastniški kapital company financial analysis financial information equity true true false [M. Bovha] Slovenski jezik Angleški jezik Diplomsko delo 2016-05-05 08:36:51 2016-11-02 13:08:14 2022-06-19 03:06:58 2019-07-11 11:03:44 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12558364 URN:SI:UM:DK:UXXTQZPX VS_Bovha_Marija_2016.pdf VS_Bovha_Marija_2016.pdf 1 E8AB8690B6BB6702650226DADFA23A68 a6cb86c549cce6fba03b621f31d39ced99910f3b15168e0b9a3b7e96ae3a5c6e 906b40db-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=105546 Ekonomsko-poslovna fakulteta 0 0 0