20.500.12556/DKUM-77954 Razlike med sovražnim in prijaznim prevzemom podjetja The differences between hostile and friendly takeover Namen magistrske naloge je bil predstaviti definicijo prevzema podjetja ter sam postopek prevzema. Združitve in prevzemi so že dolgo priljubljena strategija in se vedno bolj pojavljajo v mnogih panogah. To strategijo uporabljajo tako velika kot majhna podjetja. Čeprav je priljubljena pri mnogih vodstvenih kadrih, je zelo zapletena strategija, polna tveganj. V teoretičnem delu smo predstavili vrste in oblike prevzemov ter sam proces prevzema. Predstavili smo tudi obrambne mehanizme v primeru sovražnega prevzema in metode za oblikovanje primerne prevzemne cene ter vrednotenje podjetja, saj je ena izmed ključnih nalog prevzemnika pred prevzemom, da ustrezno ovrednoti ciljno podjetje in na podlagi tega določi maksimalno ceno, ki jo je pripravljen plačati za prevzemno podjetje. Prevzemi običajno vključujejo veliko skrbnega pregleda s strani kupca, saj se želi kupec preden se zaveže k transakciji prepričati kaj že ve, kaj kupuje in katere obveznosti prevzema. V empiričnem delu smo najprej predstavili računovodsko evidentiranje prevzetega podjetja, proučevanje računovodskih izkazov podjetja tarče ter nakupno metodo. Nato smo na primeru dveh podjetij naredili primer nakupne metode z dobrim imenom in opredelili prevzemno premijo. Podjetja morajo skrbno izbrati cilje glede pridobitve podjetja in se truditi, da ne bodo plačali previsoke premije. Če izberejo napačno podjetje ali je plačana premija previsoka, je verjetnost škode velika. Pa vendar, le če podjetje išče in prepozna prave cilje in so postavljeni ustrezni mehanizmi, ki bogatijo učenje v prevzemnem podjetju, bodo sposobni okrepiti lasten konkurenčen položaj na trgu. Združitve in prevzemi so lahko zelo učinkovita in uspešna strategija pod pogojem, da je ta strategija skrbno načrotvana in izvedena. The purpose of the master's thesis was to present the definition of a company takeover and the takeover process itself. Mergers and acquisitions have long been a popular strategy and are increasingly appearing in many industries. This strategy is used by both large and small companies. Although popular with many executives, it is a very complex strategy and full of risks. In the theoretical part, we presented the types and forms of takeovers and the takeover process itself. We also presented defense mechanisms in the event of a hostile takeover and methods for setting an appropriate takeover price along with valuation methods, as one of the key tasks of the acquirer before the acquisition is to properly evaluate the target company and determine the maximum price it is willing to pay for the acquiring company. Acquisitions usually involve a lot of careful scrutiny by the buyer, as the buyer wants to ensure he gets all the needed information before the transaction. In the empirical part, we first presented the accounting of the acquired company, examined the financial statements of the target company and the purchase method. Then, based on two companies we made an example of a goodwill purchase method and defined the takeover premium. Businesses need to carefully choose targets for acquiring a business so they don’t pay too high premium if they choose the wrong company. However, only the company that seeks and recognizes the right goals and makes sure that appropriate mechanisms are in place to enrich the learning in the acquiring company, will be able to strengthen their own competitive position in the market. Therefore, mergers and acquisitions can sometimes be a very effective and successful strategy, but this strategy must be carefully planned and implemented. prevzem sovražen prevzem prijazen prevzem nakupna metoda računovodsko evidentiranje prevzemna premija obrambni mehanizmi skrben pregled takeover hostile takeover friendly takeover purchase method accounting takeover premium defense mechanisms due diligence true true false [T. Eskić] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2020-09-27 18:35:17 2021-02-04 14:06:03 2022-08-09 17:24:37 2021-02-05 03:34:42 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.5 50202627 URN:SI:UM:DK:BFH1KL35 MAG_Eskic_Tanja_2020.pdf MAG_Eskic_Tanja_2020.pdf 1 95D5B69002DD2B46994C949456ECECF0 050b3efa6b1fe556cf6564559f9587da0f5351d81cffcbad180e6afb85026772 0490ffae-7c12-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cc159e3e-388f-406c-8d83-740edcbf0f2a https://dk.um.si/Dokument.php?lang=slv&id=147740 Ekonomsko-poslovna fakulteta 0 0 0