ANALIZA OBČUTLJIVOSTI POSLOVNEGA IZIDA NA PRAKTIČNEM PRIMERU HOTELA X

Jenko, Maja

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Title:	ANALIZA OBČUTLJIVOSTI POSLOVNEGA IZIDA NA PRAKTIČNEM PRIMERU HOTELA X
Authors:	ID Jenko, Maja (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Jenko_Maja_2016.pdf (1,82 MB) MD5: 3A0714CE2DFCCB10959AEE25CFEAFD54
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V pričujočem diplomskem delu je predstavljena potreba po informaciji o stroških, ki jih mora poslovodstvo podjetja pridobiti, ko se odloča o spremembah obsega dejavnosti poslovanja ali ko se odloča o ukrepih, ki bodo ob nespremenjenem obsegu poslovanja omogočili doseganje načrtovanega dobička. Predstavili smo, kako pomembne so informacije, ki jih dobimo iz analize občutljivosti poslovnega izida. Analizo občutljivosti poslovnega izida smo prikazali na praktičnem primeru manjšega slovenskega hotela, ki deluje v dinamičnem in konkurenčnem okolju. V začetnem delu smo podrobneje predstavili teoretični del analize občutljivosti, ki vključuje tri povezana področja, in sicer: analizo kritičnih točk gospodarnosti, analizo varnostnih razlik ter analizo prožnosti. Predstavili smo ocenjevanje gibanja stroškov in ločitev celotnih stroškov na stalne in spremenljive stroške. V nadaljevanju smo na praktičnem primeru podjetja predstavili analizo občutljivosti poslovnega izida ob trenutnem obsegu poslovanja. Kasneje smo nato prikazali izračune občutljivosti poslovnega izida v primeru, ko se spremenijo ključni vhodni podatki. V izračunih smo upoštevali tri simulacije: spremembo števila nočitev, spremembo spremenljivih stroškov, spremembo povprečne prodajne cene. V sklepnem delu je podan zaključek, iz katerega izhaja, da je pri analizi računovodskih izkazov treba posvetiti pozornost analizi prihodkov in odhodkov. Pri je tem treba gledati prihodke od prodaje in poslovne odhodke, še zdaleč pa ne samo celotne prihodke in celotne odhodke. Pomembno je, da podjetje na dolgi rok iz osnovne dejavnosti dosega pozitiven denarni tok. Za doseganje želenega cilja bo poslovodstvo podjetja moralo sprejeti ukrepe, ki bodo vodili v zniževanje stalnih stroškov in hkrati v povečanje prihodkov iz prodaje. Za doseganje višjih prihodkov od prodaje bo treba povečati zasedenost hotela in hkrati povečati prodajno ceno.
Keywords:	analiza občutljivosti, ocenjevanje gibanja stroškov, točka preloma, varnostna razlika do kritične točke gospodarnosti, prožnost poslovnega izida, prihodki iz prodaje, prevrednotovalni poslovni prihodki, stroški.
Place of publishing:	Ljubljana
Publisher:	[M. Jenko]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58252
UDC:	657.3
COBISS.SI-ID:	12343324
NUK URN:	URN:SI:UM:DK:L9FJDXGT
Publication date in DKUM:	21.06.2016
Views:	3190
Downloads:	513
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	SENSITIVITY ANALYSIS OF PROFIT AND LOSS STATEMENT: CASE OF HOTEL X
Abstract:	This diploma thesis features a presentation on the importance of the information regarding costs that the Company Management, representing the company selected for the purposes of this thesis, must obtain when deciding to change its business activity, or when deciding which measures have to be taken in order to meet the projected profit. The importance of information obtained from the Cost-Volume-Profit analysis (CVP) has been included in the presentation as well. The CVP analysis is based on a case study involving a small Slovenian hotel, which operates in a dynamic and competitive environment. The first part of the thesis describes the theory of Cost-Value-Profit analysis, which includes a break-even point analysis, a safe margin to break-even point analysis and an operating leverage analysis. Detailed cost analysis has been prepared with the allocation of total costs to fixed and variable costs. The CVP analysis is based on a real business case. Based on this first analysis, the preparation of three different scenarios was needed, predicting changes of some key inputs: a change in the number of overnights, a change in fixed costs and a change in average selling price. When analyzing financial statements, there is a need for special focus on detailed analysis of revenues and expenses. There should be more focus placed on net sales rather than only on total revenue, and on operating expenses rather than only on total expenses. It is very important for the company to generate positive cash flow from its core business. The Company Management must immediately take measures in order to decrease fixed costs and, simultaneously, increase net sales. An increase in the number of overnights and an increase in average selling price are also needed.
Keywords:	Cost-Volume-Profit Analysis, Cost forecast, Break-even point, Safe margin to break-even point, Operating leverage, Net sales, Revaluatory operating revenues, Costs

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