20.500.12556/DKUM-97717 Problemi, povezani z izračunom in dokazovanjem izgubljenega dobička Issues concerning the calculation and demostration of lost profits Magistrsko delo obravnava problematiko izračuna in dokazovanja izgubljenega dobička, ki predstavlja eno najzahtevnejših vprašanj gospodarskega odškodninskega prava. Izgubljeni dobiček je po svoji naravi hipotetična kategorija, zato njegova kvantifikacija zahteva natančno razumevanje pravnih standardov, ekonomskih konceptov in računovodskih pravil. V teoretičnem delu so predstavljene najpogosteje uporabljene metode izračuna, med katerimi prevladujeta metoda pred in po ter metoda primerljivih podjetij, dopolnjujeta pa ju regresijska analiza in druge projekcijske tehnike. Analiza slovenske sodne prakse je pokazala, da sodišča zahtevke za izgubljeni dobiček pogosto zavrnejo zaradi pomanjkljive trditvene podlage, neustrezne obravnave stroškovne strukture in neizkazane vzročne zveze. Empirični del, ki vključuje intervju s sodnico in analizo odgovorov sodnikov na hipotetične scenarije, je razkril izrazito neenotnost sodniških stališč pri presoji ekonomskih vprašanj, kar potrjuje kompleksnost in subjektivnost odločanja na tem področju. Raziskava ugotavlja, da je uspeh zahtevkov v veliki meri odvisen od kakovosti predstavitve dejstev, jasnosti ekonomskih izračunov in strokovne podpore izvedencev. Sklepno delo poudarja potrebo po večji metodološki enotnosti, izboljšani ekonomski pismenosti pravnih deležnikov in razvoju smernic, ki bi prispevale k večji enotnosti sodne prakse, ter bolj konsistentni obravnavi zahtevkov za izgubljeni dobiček. This master’s thesis examines the challenges associated with calculating and proving lost profits, one of the most complex issues in commercial tort law. Lost profit is inherently a hypothetical category, and its quantification therefore requires a precise understanding of legal standards, economic concepts, and accounting principles. The theoretical part presents the most commonly used calculation methods, with the before-and-after method and the comparable companies method being the most prominent, complemented by regression analysis and other projection techniques. The analysis of Slovenian case law shows that courts frequently reject claims for lost profits due to insufficient factual allegations, improper treatment of cost structures, and failure to establish causation. The empirical part, which includes an interview with a judge and an analysis of judges’ responses to hypothetical scenarios, revealed significant inconsistency in judicial reasoning when assessing economic aspects of the calculation, confirming the complexity and subjectivity inherent in decision-making in this area. The research finds that the success of claims largely depends on the quality of factual presentation, the clarity of economic calculations, and the professional support provided by experts. The concluding section highlights the need for greater methodological consistency, improved economic literacy among legal practitioners, and the development of guidelines that could contribute to a more uniform case law and a more consistent assessment of lost profit claims. izgubljeni dobiček gospodarska škoda metode izračuna izgubljenega dobička sodna praksa izvedensko mnenje. lost profits economic damage methods for calculating lost profits case law expert opinion. true true false V. Černesl] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-04-07 10:16:32 2026-06-04 11:58:44 2026-06-05 03:10:28 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.44:347.7 280470275 MAG_Cernesl_Vida_2026.pdf MAG_Cernesl_Vida_2026.pdf 1 203A16B7689D9B28EE095E7B1D1BE0E0 a8a7ed797ef19d19479ec8ce264f9ef59f74911ac919c21bb63372f0b74974ed 4f2c1e83-55ac-11f1-8a84-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=206346 Ekonomsko-poslovna fakulteta 0 0 0