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Title:KAKO S POMOČJO RAČUNOVODSKIH INFORMACIJ UGOTOVIMO DA JE PODJETJE V KRIZI
Authors:ID Peroša, Tjaša (Author)
ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf MAG_Perosa_Tjasa_2012.pdf (1011,40 KB)
MD5: 02382A8EF55E30CD98E145B5F95C971F
PID: 20.500.12556/dkum/7ddb9053-ea79-4f35-9be2-6304f021a3ce
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Svetovna finančna in gospodarska kriza je zajela tudi Slovenijo. Gospodarske razmere v državi so izjemno resne, gospodarstvo se sooča s težavami, kot so nelikvidnost, pomanjkanje naročil in investicij, nedostopni krediti, plačilna nedisicplina,…. V današnjih razmerah je pomembno, da se spremlja poslovanje podjetja in da je odločanje pristojnih organov hitro, njihove poteze pa morajo biti primerne situaciji. Sanacije podjetij v težavah v Sloveniji, pa tudi po svetu niso vedno pozitivne. Razlogi za to so v prepoznem zaznavanju kriznih situacij, v napačnih reakcijah in v slabem poznavanju strategij kriznega managementa. Ko neko podjetje zapade v krizo, to za seboj potegne veliko negativnih stvari. Pod te negativne stvari spadajo presežek delovne sile, nelikvidnost,… Da do tega ne bi prišlo je potrebno stalno spremljanje poslovanja podjetja. Splošna slika poslovanja podjetja je izkazana v temeljnih računovodskih izkazih: izkazu stanja, izkazu poslovnega izida in izkazu denarnih tokov. S finančno analizo proučujemo pretekla računovodska stanja in dogajanja, na podlagi teh lahko napovemo tudi prihodnje dogajanje. Osnovna naloga računovodstva je, da spremlja poslovne dogodke podjetja, jih evidentira in na podlagi evidenc pripravi temeljna računovodska poročila. Za analizo finančnega zdravja podjetja uporabimo finančne kazalnike, ki nam prikazujejo (ne)uspešnost delovanja podjetja. Kazalniki so najbolj uporabni, če njihovo vrednost primerjamo z izračunanimi vrednostmi kazalnikov sorodnih podjetij ali pa povprečja dejavnosti, v kateri podjetje deluje. Temeljijo na preteklih podatkih, zato nam odločitve sprejete na podlagi teh rezultatov služijo za prihodnje poslovanje podjetja. Namen magistrskega dela je poiskati odgovor na vprašanja, ali lahko samo s pomočjo računovodskih informacij ugotavljamo dejansko stanje podjetja, ali so računovodske informacije pomembne za vodenje podjetja in ali je obravnavano podjetje v krizi. V prvem delu smo proučili kaj je kriza, vrste kriz, kako do njih pride, v aplikativnem delu magistrske naloge pa je na kratko predstavljeno obravnavano podjetje in njegovi računovodski izkazi v letih od 2004 do 2009. Na podlagi računovodskih izkazov so izračunani še različni računovodski kazalniki. Na podlagi tega smo presodili ali je obravnavano podjetje v krizi.
Keywords:kriza, analiza poslovanja podjetja, računovodske informacije, finančni kazalniki, računovodski kazalniki
Place of publishing:Koper
Publisher:[T. Peroša]
Year of publishing:2012
PID:20.500.12556/DKUM-39063 New window
UDC:657.3
COBISS.SI-ID:11323164 New window
NUK URN:URN:SI:UM:DK:NUBQ4JRB
Publication date in DKUM:06.02.2013
Views:2505
Downloads:433
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:HOW TO FIND OUT FROM THE FINANCIAL INFORMATION THAT THE COMPANY IS IN CRISIS
Abstract:Slovenia’s participation in the global financial and economic crisis is resulting in extremely serious economic circumstances in terms of illiquidity, lack of contracts and investments, inaccessibility of loans, an increasing accumulation of payments past due. Preventive measures to avoid these can be taken by constantly monitoring all business operations, enabling the management to identify possible problems at once, to recognize deviations from business plans and to react in time with necessary measures. Attempts to heal troubled companies are, generally as well as particularly in Slovenia, not always successful. Often, the shortcomings can be singled out as a belated recognition of critical situations, ineffective reactions and poor knowledge of crisis management. A troubled company is faced with a count of negative issues, most commonly in the form of labor surplus, liquidity problems and a loss in the income statement. Preventive measures to avoid these can be taken by constantly monitoring all business operations, enabling the management to identify possible problems at once, to recognize deviations from business plans and to react in time with necessary measures. The general picture of a company’s performance is recorded in its basic financial reports: the balance sheet, the profit and loss account and in the statement of cash flow. The financial analysis of accounted past performance can therefore be used to predict future events. The primary task of accounting is to monitor and record business transactions, and to prepare pursuant basic financial reports. The financial health of a company is then analyzed with financial indicators, they show us the (non) performance of a company in the analyzed period. Financial indicators are most useful if their value is compared with the indicator value of related businesses or with the industry averages. As they are based on historical data, financial indicators can be used for predicting future business performance. This dissertation aims to show whether or not a company's performance can be throroughly evaluated using only accounting information, whether accounting information is pertinent to the management of a company and whether the discussed company is affected by the crisis. In the first part, I have researched various types of economic crises and their triggering factors. In the second, applicative part, the discussed company is presented and its performance in the period 2004 – 2009 is analyzed using basic financial reports. On their basis, various financial indicators are calculated and used to arrive at an assessment whether or not that the discussed company is affected by crisis.
Keywords:crisis, analysis the operation of an enterprise, accounting information, financial index, bookkeeping index


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