POSLOVNOIZIDNI TOKOVI SONČNE ELEKTRARNE SAGAJ

Štremfelj, Tina

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Title:	POSLOVNOIZIDNI TOKOVI SONČNE ELEKTRARNE SAGAJ
Authors:	ID Štremfelj, Tina (Author) ID Novak, Aleš (Mentor) More about this mentor...
Files:	UNI_Stremfelj_Tina_2014.pdf (2,49 MB) MD5: CB89F7ED735DC31B559AEE7A4CDD10E1
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	FOV - Faculty of Organizational Sciences in Kranj
Abstract:	Ugotavljamo, da je vse več investitorjev, ki se odločajo za naložbeni projekt izgradnje lastne sončne elektrarne. Pri tem nastanejo tako prihodki kot tudi odhodki. Odhodki so tudi stroški, ki ne nastanejo le pri izgradnji, temveč se investitor vsako leto sooča z njimi. V diplomskem delu je predstavljeno delovanje Sončne elektrarne Sagaj, ki je bila zgrajena decembra 2010. Raziskali in analizirali smo poslovnoizidne tokove, torej prihodke in odhodke, s katerimi se investitor sooča. Zanimala nas je njihova vrednost in vsi ostali obračuni. Med seboj smo analizirali in primerjali poslovanje sončne elektrarne v prvih treh letih njenega delovanja, in sicer poslovna leta 2011, 2012 in 2013. Pri analizi in obračunu smo si pomagali z računovodskimi izkazi, in sicer z bilanco stanja ter izkazom poslovnega izida. Kot orodje analize pa smo na podlagi znanih podatkov uporabili tudi izračun računovodskih kazalnikov. Tako smo ugotovili gospodarsko uspešnost poslovanja Sončne elektrarne Sagaj. Na podlagi analiz rezultatov smo ugotovili, da dopolnilna dejavnost na kmetiji, to je delovanje sončne elektrarne, gospodarsko posluje sorazmerno uspešno. Le v začetku delovanja, torej v prvem letu, je zaradi zmanjšane prodajne cene poslovala z izgubo, vendar je bila proizvedena in prodana količina energije zelo visoka v primerjavi z drugima poslovnima letoma. Prihodki dejavnosti najprej naraščajo, naslednje leto padajo, odhodki pa padajo vsako leto. Vse analize in posledični izračuni kazalnikov kažejo, da je dejavnost najboljše poslovala v poslovnem letu 2012.
Keywords:	dopolnilna dejavnost, poslovnoizidni tokovi, prihodki, odhodki, računovodski izkazi, računovodski kazalniki
Place of publishing:	Kranj
Year of publishing:	2014
PID:	20.500.12556/DKUM-44887
COBISS.SI-ID:	7339283
NUK URN:	URN:SI:UM:DK:FYSIAYGC
Publication date in DKUM:	18.09.2014
Views:	1683
Downloads:	112
Metadata:
Categories:	FOV
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Secondary language

Language:	English
Title:	REVENUES AND EXPENSES FOR SOLAR POWER STATION SAGAJ
Abstract:	We find that more and more investors are opting for an investment project of building an own solar power plant. This results in both revenues as well as expenses. Expenses are costs that do not occur only during building. The investor faces these costs on a yearly basis. This thesis presents the operation of the solar power plant Sagaj, built in December 2010. We researched and analyzed revenues and expenses - meaning income and expenses, which the investor faces. We were interested in their value and all other statements of account. We analyzed and compared the business operation of the first three years of the solar power plant between one another, namely of the fiscal years 2011, 2012 and 2013. For the analysis and the statement of accounts, we used financial statements, namely the balance sheet and the statement of profit and loss. As a tool for analysis, we used the calculation of financial ratios, based on known data. In this way, we determined the economic performance of the solar power plant Sagaj. Based on result analysis we found that the complementary activity at the farm, which is the operation of a solar power plant, is a relatively economically viable business. It experienced losses only at the beginning of its operation, in the first year, because of reduced sales price, but the amount of energy produced and sold was higher than in the following years. First, the revenues of the activity are increasing, in the next year they start to fall, but the expenses of the activity are diminishing every year. Considering all analyses and the consequential calculations of the financial rations, we find that the solar power plant performed best during the business year 2012.
Keywords:	complementary activities, revenues and expenses, financial statements, financial ratios

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