20.500.12556/DKUM-63011 ANALIZA POSLOVNE USPEŠNOSTI DIMNIKARSKIH PODJETIJ IN NJENA PRIMERJAVA S POSLVONO USPEŠNOSTJO PODJETIJ V DEJAVNOSTI INŠTALIRANJA VODOVODNIH, PLINSKIH IN POGREVALNIH NAPRAV BUSINESS PERFORMANCE ANALYSIS OF CHIMNEY SWEEPING COMPANIES AND ITS COMPARISON WITH THE BUSINESS PERFORMANCE OF INSTALLATION, PLUMBING, GAS AND HEATING DEVICES COMPANIES Na začetku svojega diplomskega projekta sem opredelila osnovne pojme, kot so opredelitev računovodskih izkazov, kaj je poslovna uspešnost, kaj pomeni beseda kazalnik, proučevanje poslovne uspešnosti, in katera so merila za uspešnost poslovanja. Predstavila sem, katere kazalnike uporabljamo za proučevanje poslovne uspešnosti. Nato pa sledi izračun kazalnikov primerjav podjetij v dveh dejavnostih – dejavnost inštaliranja vodovodnih, plinskih in pogrevalnih naprav ter dejavnost dimnikarskih podjetij. Najprej sta na kratko predstavljeni obe dejavnosti, kaj delata oz. s čim se ukvarjata. Zanimivo je, da dimnikarska podjetja delujejo na način koncesije oziroma monopola na tržišču, medtem ko so podjetja v dejavnosti inštaliranja vodovodnih, plinskih in pogrevalnih naprav v prosti konkurenci. Nato sem teoretično opisala vse kazalnike, ki sem jih izračunala za poslovno uspešnost. Kazalniki poslovne uspešnosti, kot so opredeljeni v Slovenskih računovodskih standardih: kazalniki stanja financiranja, kazalniki stanja investiranja, kazalniki plačilne sposobnosti, kazalniki gospodarnosti, kazalniki dobičkonosnosti in denarna tokovnost. Ugotovila, sem, da imata obe dejavnosti skoraj enako visoke kazalnike glede na različnost dejavnosti, do velikih razlik pride edino pri kazalnikih denarne tokovnosti. At the beginning of my graduation thesis, I defined the basic terms, namely definition of financial statements, what is business performance, what does a term indicator mean, research of business performance, and what are the standards for business performance. I presented which indicators are used for research of business performance. That is followed by a calculation of indicators of comparisons of the companies in two activities: activity of installing water, gas, and heating devices, and the activity of chimney sweeping. First, both activities are shortly presented. It is interesting that chimney sweeping companies operate with concessions or monopoly on the market, while the companies in the activity of installing water, gas, and heating devices operate in free competition. Later, I theoretically described all indicators, which were calculated for business performance. Indicators of business performance, as they are defined in Slovenian accounting standards: indicators of situation in financing, indicators of situation in investments, indicators of solvency, indicators of efficiency, indicators of profitability, and cash flow. I established that both activities have indicators of almost the same height in regard to the difference in activities. The only big differences occur in indicators of cash flow. računovodski kazalniki računovodski izkazi accounting indicators financial statements. true true false [T. Petek] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2016-09-05 11:19:28 2016-11-10 11:02:46 2022-07-01 03:08:06 2019-07-11 13:13:50 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 12577308 URN:SI:UM:DK:SL23FNYZ VS_Petek_Tanja_2016.pdf VS_Petek_Tanja_2016.pdf 1 B187231A9D3D4A7B7C7EF8FE369DD421 8e7f8c255995cdb85395cc0313b90fc34d832b27658aa40efb979dfa26815b8f 49330923-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=102181 Ekonomsko-poslovna fakulteta 0 0 0