20.500.12556/DKUM-78164 Optimizacija obratnega kapitala v podjetju sij metal ravne, d.o.o. Working capital optimization at SIJ Metal Ravne, d.o.o. Pomen obratnega kapitala in njegova optimizacija je vse pomembnejša tema tako v večjih gospodarskih družbah kot tudi med akademiki. Učinkovito upravljanje z obratnim kapitalom lahko ima pozitivne učinke tako na likvidnost podjetja kot tudi na njegovo dobičkonosnost. V magistrskem delu smo predstavili podjetje SIJ Metal Ravne in njegov obratni kapital. Preučili smo, kako optimizirati obratni kapital na primeru podjetja SIJ Metal Ravne, ter obratni kapital podjetja SIJ Metal Ravne primerjali z njegovimi največjimi konkurenti. Za primerjavo smo uporabili krogotok denarja ter njegove tri komponente – dni vezave terjatev do kupcev, dni vezave zalog ter dni vezave obveznosti do dobaviteljev. Optimiziran obratni kapital podjetja SIJ Metal Ravne smo z dejanskim obratnim kapitalom primerjali s pomočjo kazalnikov obratnega kapitala, in sicer s kratkoročnim koeficientom, pospešenim koeficientom, kapitalsko intenzivnostjo neto obratnega kapitala ter koeficientom obračanja neto obratnega kapitala. S pomočjo Pearsonovega koeficienta korelacije smo ugotavljali, če je obratni kapital v pozitivni korelaciji z donosnostjo sredstev in dobičkonosnostjo kapitala. Pripravili smo tudi predlog ukrepov za izboljšanje obratnega kapitala v podjetju SIJ Metal Ravne. The importance of working capital and its optimization has become an increasingly important topic both in larger companies and among academics. Effective management of working capital can have positive effects on company's liquidity and profitability. In this master's thesis, we presented the company SIJ Metal Ravne and its working capital. We examined ways how to optimize working capital of the company and compared it with its largest competitors. For the purpose of comparison, we used the money cycle and its three components - days of binding receivables from customers, days of binding stocks and days of binding liabilities to suppliers. The optimized working capital of SIJ Metal Ravne was then compared with the actual working capital using working capital indicators, namely the short-term ratio, the accelerated ratio, the capital intensity of net working capital and the turnover ratio of net working capital. Using the Pearson correlation coefficient, we determined whether working capital was positively correlated with return on assets and return on capital. We also proposed measures for the improvement of working capital in SIJ Metal Ravne. obratni kapital optimizacija obratnega kapitala krogotok denarja kazalniki obvladovanja obratnega kapitala dobičkonosnost podjetja. working capital working capital optimization money cycle working capital management indicators company profitability. true true false V. Lužnic Slovenski jezik Angleški jezik Magistrsko delo/naloga 2020-11-09 08:47:33 2021-02-09 12:30:30 2022-08-09 17:39:31 2021-02-10 03:36:29 2020 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.14/.17 50630915 URN:SI:UM:DK:LZ6SKMD0 MAG_Luznic_Vanja_2020.pdf MAG_Luznic_Vanja_2020.pdf 1 CC8C06BC8D06A9F707C5D11F9A30B976 7afe0ffe176398741655a6a69956a75bd9d1a034411ab7601b7e00120158583e 0d189d09-7c12-11eb-bb7a-00155d0001ca 20.500.12556/dkum/964ea151-e805-4bb6-a52c-a1e6a6b05c26 https://dk.um.si/Dokument.php?lang=slv&id=148143 Ekonomsko-poslovna fakulteta 0 0 0