20.500.12556/DKUM-98548 Analiza finančnega zdravja podjetij v izbranem sektorju in vpliv regijske razvitosti Analysis of the financial health of companies in the selected sector and the impact of the level of regional development Magistrsko delo obravnava finančno zdravje slovenskih podjetij in povezanost med njihovim finančnim položajem ter stopnjo razvitosti regije, v kateri delujejo. Teoretični del predstavi temeljne pojme finančne analize in finančnega zdravja podjetja, opiše ključne finančne kazalnike po sklopih likvidnosti, ravnotežja, uspešnosti in investiranja, predstavi kompozitne indekse ter pregleda dva uveljavljena modela ocenjevanja bonitete: Altmanov Z' model in Kraličkov DF model. Posebej je obravnavan tudi koncept regijske razvitosti, izražen z indeksom razvojne ogroženosti (IRO), in sestavljen indeks regionalne razvitosti (SIRR), ki je v nalogi oblikovan na novo in omogoča primerjavo dvanajstih slovenskih statističnih regij po njihovi gospodarski, socialni in razvojni uspešnosti. Empirični del temelji na vzorcu šestdesetih podjetij iz sektorja mehanske obdelave kovin, izbranih s stratificiranim vzorčenjem po vseh dvanajstih slovenskih statističnih regijah, v obdobju 2020–2024. Finančno zdravje je ocenjeno z lastnim kompozitnim indeksom, oblikovanim z metodo glavnih komponent na petnajstih relativnih finančnih kazalnikih, ki je nato validiran z aplikacijo Altmanovega Z' modela in Kraličkovega DF modela. Z metodami korelacijske in regresijske analize, Kruskal-Wallisovim testom razlik med regijami ter preverjanjem konsistentnosti uporabljenih modelov je proučena povezanost med regijsko razvitostjo in finančnim zdravjem podjetij. Naloga prinaša pregled finančnega stanja slovenskega sektorja predelave kovin v obdobju po pandemiji COVID-19 in metodološki prispevek v obliki novega merskega instrumenta finančnega zdravja. This master's thesis examines the financial health of Slovenian companies and the relationship between their financial position and the level of development of the region in which they operate. The theoretical part introduces the fundamental concepts of financial analysis and corporate financial health, describes the key financial indicators across the categories of liquidity, balance, profitability, and investment, presents composite indices, and reviews two established creditworthiness assessment models: the Altman Z' model and the Kralicek DF model. Particular attention is also given to the concept of regional development, expressed through the development risk index (IRO) and a composite index of regional development (SIRR), which is newly constructed in this thesis and enables a comparison of Slovenia's twelve statistical regions according to their economic, social, and developmental performance. The empirical part is based on a sample of sixty companies from the mechanical metal processing sector, selected through stratified sampling across all twelve Slovenian statistical regions, over the period 2020–2024. Financial health is assessed using a custom composite index constructed by means of principal component analysis on fifteen relative financial indicators, which is subsequently validated through the application of the Altman Z' model and the Kralicek DF model. Using methods of correlation and regression analysis, the Kruskal-Wallis test for differences between regions, and consistency checks of the applied models, the relationship between regional development and the financial health of companies is examined. The thesis provides an overview of the financial state of the Slovenian metal processing sector in the post-COVID-19 period and offers a methodological contribution in the form of a new measurement instrument for financial health. finančno zdravje kompozitni indeks regijska razvitost Altmanov Z' model Kraličkov DF metoda glavnih komponent. financial health composite index regional development Altman Z' model Kralicek MDA method principal component analysis. true true false M. Nedog] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-06-19 14:52:39 2026-09-17 11:39:58 2026-09-18 03:09:54 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658.14/.17 291429123 MAG_Nedog_Miha_2026.pdf MAG_Nedog_Miha_2026.pdf 1 000C3816100FA3A1A77212641EB4383A 798bf1529f0b88bf0543321270d7976b120787a7daf1bbc02f0690dfbc4a52f3 bd6699a7-acdd-11f1-b668-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=212032 Ekonomsko-poslovna fakulteta 0 0 0