20.500.12556/DKUM-84993 Primerljivost analize poslovanja v različnih fazah življenjskega cikla podjetij Comparability of the analysis of business performance at different stages of the life cycle Vsako podjetje lahko od ustanovitve do propada uvrstimo v določeno fazo življenjskega cikla. Ves čas poslovanja si prizadevajo, da bi poslovali bolje od konkurence. Da pa ugotovijo, kako bi svoje poslovanje izboljšali, morajo izvesti analizo poslovanja svojega in konkurenčnih podjetij ter to med seboj primerjati. Najlažje je to storiti s pomočjo izbranih kazalcev in kazalnikov poslovanja, kar smo storili tudi mi, ko smo v diplomskem delu izbrali dve podjetji iste panoge, z namenom ugotoviti, v kateri fazi sta, ter s pomočjo kazalcev in kazalnikov primerjati njuno poslovanje. V teoretičnem delu diplomskega dela smo se osredotočili predvsem na razlago pojmov analiza poslovanja in primerljivost analize poslovanja v različnih fazah življenjskega cikla podjetja. Za to smo morali najprej opredeliti življenjski cikel podjetja in v katero fazo se uvršča. To smo naredili s pomočjo izkaza denarnih tokov, uvrstili obe podjetji v fazo življenjskega cikla in nato s pomočjo izračunanih desetih kazalcev in kazalnikov primerjali analizo poslovanja Podjetja X in Podjetja Y. Osredotočili smo se na leta 2019, 2020 in 2021. Ugotovitve smo predstavili s pomočjo grafov. Ključne ugotovitve raziskave smo podali v sklepu. Z raziskavo smo ugotovili, da so vsi kazalniki primerni za primerjavo analize poslovanja v različnih fazah življenjskega cikla, vendar so najprimernejši kazalniki donosnosti sredstev, kapitala in prihodkov, kazalniki plačilne sposobnosti ter koeficienti obračanja oziroma časi vezav. Every company can be classified in a certain stage of its lifecycle, from its establishment to its collapse. The entire time of their business operations, they strive to outperform the competition. In order to determine how to improve their operations, they have to analyze their business operations and the operations of the competition and compare them. The easiest way to do this is to use selected indicators and business indicators, which is what we also did, when in the graduation thesis we chose two companies from the same industry in order to determine the stage they are and compare their business operations based on pointers and indicators. In the theoretical part of the graduation thesis, we focused mainly on the explanation of the terms business analysis and comparability of the business analysis in different stages of the company’s lifecycle. Therefore, we first had to define the company’s lifecycle and the stage it is in. We did this with the help of cash flow statements, we determined the stage of the lifecycle of both companies and then used ten calculated pointers and indicators to compare the business analysis of Company X and Company Y. We focused on the years 2019, 2020 and 2021. We graphically presented the findings. We provided the key findings in the conclusion. With the research, we found that all the indicators are suitable for the comparison of the business analysis in different stages of the lifecycle, but the most suitable indicators are the indicators of return on assets, capital and incomes, solvency indicators and turning coefficients or binding times. analiza računovodskih izkazov življenjski cikel podjetja primerljivost računovodskih izkazov company’s lifecycle analysis of financial statements comparability of financial statements true true false N. Koražija Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-08-14 17:43:30 2023-10-09 11:36:28 2023-10-10 03:10:14 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375:005.52 167548675 UN_Korazija_Nusa_2023.pdf UN_Korazija_Nusa_2023.pdf 1 725F0D6E3E0CE20990E7CAEC3E2C228C f881201a4f13fc31859b57093acde3fa79c73fd3edd6d8f3bebcc38665d508a6 ad5b292c-4bc4-11ee-9b29-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=171463 Ekonomsko-poslovna fakulteta 0 0 0