20.500.12556/DKUM-90366 Analiza računovodskih izkazov podjetij Elektro Maribor d. d., Elektro Celje d. d. In Elektro Ljubljana d. d. pred, med in po SARS-CoV-2 Analysis of financial statements of companies Elektro Maribor d. d., Elektro Celje d. d. and Elektro Ljubljana d. d. before, during and after SARS-CoV-2 Pri pisanju diplomske naloge sem se osredotočila na celovito analizo računovodskih izkazov treh pomembo velikih elektro distribucijskih operaterjev v Sloveniji: Elektro Celje d. d., Elektro Ljubljana d. d. in Elektro Maribor d. d.. Analiza zajema obdobje pred, med in po izbruhu pandemije COVID-19, s ciljem razumevanja vpliva pandemije na poslovanje in finančno stabilnost omenjenih podjetij. Prvi del naloge se navezuje na teoretično razumevanje premoženjsko – finančnega položaja, ki izhaja iz bilance stanja, učinkovitost in poslovno uspešnost, ki izhaja iz izkaza poslovnega izida ter denarno uspešnost, ki izhaja iz izkaza denarnih tokov. Nadaljevala sem s predstavitvijo izbranih podjetij, ki imajo vključno vlogo pri distribuciji električne energije. Drugi del naloge se osredotoča na opis področja značilnosti dejavnosti in trga oskrbe z električno energijo v Sloveniji in opredelitev udeležencev na trgu električne energije. Posebno pozornost sem namenila identifikaciji najpomembnejših predpisov in ukrepov države ter njihovih sprememb v letih od 2019 do 2022, ki so vplivali na uspešnost in učinkovitost poslovanja podjetij. V zaključnem delu naloge sem se osredotočila na praktično analizo računovodskih izkazov podjetij, kjer izračunavam kazalnike investiranja, financiranja, kazalnike obračanja, analiziran vodoravni finančni ustroj, kazalnike gospodarnosti, kazalnike donosnosti in kazalnike denarnega izida, pri katerih vsak kazalnik posebej tudi opišem v povezavi z obravnavanimi podjetji za lažje razumevanje. K posameznim izračunom podam komentarje, kjer opišem pomembnejše vplive Covid-19 na poslovanje le-teh. When writing my thesis, I focused on a comprehensive analysis of the financial statements of three major electrical distribution operators in Slovenia: Elektro Celje d. d. , Elektro Ljubljana d. d. and Elektro Maribor d. d. . The analysis covers the period before, during and after the outbreak of the COVID-19 pandemic, with the aim of understanding the impact of the pandemic on the operations and financial stability of these companies. The first part of the assignment relates to the theoretical understanding of the asset-financial position derived from the balance sheet, efficiency and operating performance derived from the income statement and cash performance derived from the cash flow statement. I continued with the presentation of selected companies that play a role in the distribution of electricity. The second part of the assignment focuses on the description of the scope of the activity and the electricity supply market in Slovenia and the definition of the participants in the electricity market. I paid particular attention to the identification of the most important regulations and measures of the state and their changes in the years from 2019 to 2022 that have affected the performance and efficiency of companies’ operations. In the final part of the task, I focused on the practical analysis of financial statements of companies, where I calculate investment and financing indicators, turnover indicators, analyzed horizontal financial structure, economic indicators, profitability indicators and cash result indicators, where I describe each indicator separately in relation to the discussed companies for easier understanding. I would like to comment on individual calculations, where I only describe the significant impacts of Covid-19 on their business. računovodski izkazi finančni položaj poslovna uspešnost poslovna učinkovitost likvidnost kazalniki accounts financial position business performance bussines business efficiency liquidity financial indicators true true false T. Zemljič Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-09-01 12:39:22 2024-10-15 09:00:30 2024-10-16 03:14:00 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.37 211521539 VS_Zemljic_Tamara_2024.pdf VS_Zemljic_Tamara_2024.pdf 1 DA1FEE027B704D35F7A8BEB6A98ACA8E a384ee66a8f249740ab8653610ae1e4e7fd0bac616d56e2bc49f26f8c42109a4 1a4bcd42-768b-11ef-aec7-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=185488 Ekonomsko-poslovna fakulteta 0 0 0