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Title:RAČUNOVODSKI VIDIK ODKRIVANJA LATENTNE KRIZE V PODJETJU
Authors:ID Tomazin, Saša (Author)
ID Koletnik, Franc (Mentor) More about this mentor... New window
Files:.pdf UNI_Tomazin_Sasa_2009.pdf (3,36 MB)
MD5: 13EEBD047B49C3C7F5068B61D9F9223E
PID: 20.500.12556/dkum/e888f1a4-a661-43ca-935c-d7cf197fcf99
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Razmere na trgu se iz dneva v dan spreminjajo, zato morajo biti podjetja fleksibilna v smislu prilagajanja in pozitivnega koriščenja sprememb. Ravno iz teh vzrokov lahko trdimo, da so podjetja neprestano v stanju potencialne krize. Latentna kriza pa prestavlja korak naprej, saj se že kažejo krizni simptomi v družbi, vendar jih vodstvo ne zazna, jih zanika ali nima informacij. O prikriti krizi govorimo torej tudi v primeru, če management pozna krizno situacijo, vendar ne ukrepa, ker so težave prehodne ali pa se bodo rešile same (sindrom spečega ali »drogiranega« poslovodstva). Za preprečitev krize mora podjetje imeti zgrajen varnostni sistem, ki pravočasno opozori na nastajanje kriznih razmer v podjetju. Pomembno je, da se občasno opravi presoja gospodarskega položaja podjetja s strani zunanjih izvajalcev, saj ti niso pod vplivom notranje zaslepljenosti zaposlencev. Pomembno je, da znamo brati računovodske izkaze in informacije, ki jih ponuja, saj tovrstne informacije in analize opozarjajo na krizo. V diplomskem delu smo prikazali računovodski vidik odkrivanja latentne krize s pomočjo letnih poročil Podjetja X (poslovna in računovodska poročila). V izkazu poslovnega izida smo opazili, da kot kritični izstopata dve leti, to sta leto 2004 in 2005. Letnica in tudi vzroki težav sovpadajo z vstopom Slovenije v Evropsko unijo. Podjetje X je v tem času zabeležilo močan upad prihodkov, kar je posledica slabega soočenja z odprtostjo evropskega trga in večjo konkurenco. V letu 2004 so bili nenavadno visoki tudi odhodki, in sicer zaradi odpisa terjatev v tožbi, kar opozarja na preveliko število tveganih poslov. Tudi izračun kazalnikov uspešnosti za omenjeni obdobji izraža nižje vrednosti. V primerjavi s konkurenčnimi podjetji ta kazalnik Podjetje X uvršča med bolj uspešne, vendar se je slabše odrezal pri primerjavi višine prihodkov na zaposlenega. Večletna primerjava poslovnega izida kaže, da je Podjetje X v stanju latentne krize, saj se po padcu v letu 2004 še ni pobralo, niti niso bile izvedene aktivnosti, ki bi stanje izboljšale. Čeprav je poslovni izid iz poslovanja zadovoljiv, tega ne moremo trditi za izid iz naložbenja in financiranja. Za obdobje petih let smo preučili tudi bilanco stanja, ki pa ni kazala znakov obolele poslovne osebe. Odlični pokazatelji krize so kazalniki kratkoročne in dolgoročne likvidnosti. Rezultati za Podjetje X so znotraj priporočenih mej ali pa jih celo pozitivno presegajo. Preučitev finančnih izidov in denarnih tokov je pokazala, kar smo ugotovili že pri izkazih poslovnega izida. Potreben bo poudarek pri naložbenju in financiranju, saj z negativnim rezultatom kvarita celotno sliko. Neugodni rezultati obsegajo vseh pet preučevanih obdobij, kar je dodaten dokaz za latentno krizo (krizni simptomi obstajajo, reakcije poslovodstva ni). Za jasnejšo sliko smo si prebrali tudi letna poročila, ki kažejo sliko srednje uspešnega podjetja. Do leta 2007 so vsako leto kupili tri do pet novih tovornih vozil. Neugodno pa je , da nikoli niso dosegli zastavljenih ciljev glede višine prihodkov. Kritični dogodki so se zgodili po preučevanih obdobjih, vendar so zapisani v letnem poročilu za leto 2007 v rubriki pomembnih dogodkov po zaključenem obdobju. Najprej je družbo prizadela ukinitev sodelovanja s pomembnim kupcem, zato družba lahko pričakuje 20-25% padec prihodkov iz storitvene dejavnosti. V februarju 2008 pa se je odcepila proizvodnja dejavnost, kar pomeni še dodaten 15% padec prihodkov. Hkrati pomeni to tudi padec odhodkov. Podjetje se je znašlo v odkriti krizi, ki bi jo lahko preprečili ali omilili, če bi družba reagirala že prej, torej v času latentne (prikrite) krize. V tej situaciji je potreben celosten pristop k reševanju podjetja iz krize, ki mora potekati po korakih. Analiziramo položaj podjetja, naredimo načrt kratkoročnih aktivnosti in oblikujemo krizni center, ki predstavlja stičišče notranjih in zunanjih informacij, pomemben korak je tudi takojšnje reševanje manjših, a pomembnih problemov.
Keywords:latentna kriza, speče poslovodstvo, računovodske informacije, analiza poslovanja
Place of publishing:Mislinja
Publisher:[S. Tomazin]
Year of publishing:2009
PID:20.500.12556/DKUM-11090 New window
UDC:657
COBISS.SI-ID:10000668 New window
NUK URN:URN:SI:UM:DK:FFRTBWBO
Publication date in DKUM:26.02.2010
Views:2576
Downloads:164
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING POINT OF VIEW OF DETECTION LATENT CRISES IN COMPANY
Abstract:Market situation is subject to everyday changes which are mainly the reason why companies are required to be flexible within the meaning of adjusting and the calling use of changes. For those very reasons we are able to claim that companies constantly find themselves in position of the potential crisis. The latent crisis, however, represents a step forward since the crisis symptoms are already present in the company but the management is either unable to see them, deny them or has no information available. We are speaking about a latent crisis in case, when the company is aware of the crisis situation, however, takes no actions because the problems are either transitional or they shall get solved on their own (sleeping management syndrome or so called »drugged« management syndrome). In order to prevent the crisis the company shall have a built security system, which shall alert the company about the emergence of the crisis situation at the early stage. It is of utmost importance for the company to undergo occasional audits relating to the economic situation by outsourcers since they are not under influence of the internal self-deception and blindness of employees. It is also very important to be able to read financial statements and information it provides since these type of data and analyses alert on the crisis. Our work demonstrates the accounting aspect of detecting latent crisis through the use of annual reports of the Company X (annual management and financial reports). We noticed in the income and loss statement that the following two years stand out as critical ones, which are the year 2004 and the year 2005. The year as well as problem factors coincide with the entry of the Republic of Slovenia into the European Union. During this period the Company X recorder a sharp drop in income as a result of poor confrontation with the openness of the European market and greater competition. In the year 2004 the company also recorded unusually high level of expenses, mostly because of the write-off of claims in lawsuit, which draws particular attention to the excessive number of risk business operations. The calculation of performance indicators for the aforementioned periods also demonstrates lower values. In comparison to competitive undertakings the abovementioned indicators classifies the Company X among the successful ones, however, it was much worse comparing the amount of revenues per employee. Multy-yearly comparison of profit and loss demonstrates the Company X is facing the period of latent crisis due to the fact that it has neither still not recovered after the drop in the year 2004 nor any actions or measures were taken to improve the occurred condition. Despite the fact that the profit and loss of business operations is satisfying we are unable to claim the same for the profit and loss arising from investing and financing title. We have also examined the balance sheet for the period of five years, which did not demonstrate any signs of a sick and weak business entity. Excellent indicators are so called indicators of short-term and long-term liquidity. The results of the Company X are in the range of the prescribed limits or may even exceed them in a positive way. Examination of the financial performance and cash flows clearly demonstrated the same results that have been discovered in the profit and loss statement. A special emphasis is necessary at investing and financing since they corrupt the greater picture with its negative result. Unfavourable results consist of five examined periods, which represents an additional evidence for the latent crisis situation (crisis symptoms exist and there is no reaction by the management). In order to be able to clearly see the greater picture we read the annual reports, which demonstrate the image of a medium successful company. The company has been buying three to five new cargo vehicles per year until 2007. The bad thing here is that they never achieved the set goals in relation to the amount of income. Critical events occurred after the examined periods. They are re
Keywords:latent crisis, sleeping management syndrome, accounting information, analysis of business


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