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Title:Uporaba finančnih in nefinančnih informacij v obvladujočih družbah za spremljanje uspešnosti poslovanja odvisnih družb v skupini podjetij
Authors:ID Fujs, Karmen (Author)
ID Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf MAG_Fujs_Karmen_2016.pdf (1,30 MB)
MD5: A483B0BCB0D7C0CA950A6D26F404D9F7
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Da bi poslovodstvo obvladujočega podjetja lahko spremljalo uspešnost poslovanja svojih odvisnih podjetij, potrebuje niz kakovostnih informacij za sprejemanje pravilnih odločitev v določenem časovnem obdobju. Podjetja z jasno opredeljenimi vizijami in strategijami stremijo k dolgoročni uspešnosti in dolgoročnem poslovanju, zato so jim pravočasne in kakovostne informacije izrednega pomena. Današnje turbulentno okolje sili obvladujoče družbe, da zaradi vse bolj kompleksnega merjenja uspešnosti poslovanja svojih odvisnih družb uporabljajo niz kakovostnih finančnih in nefinančnih informacij, ki imajo v določenem trenutku sprejemanja odločitev, pomemben, če že ne odločilen pomen. Namen naše raziskave je bil ugotoviti pomen in pogostost uporabe finančnih in nefinančnih informacij pri spremljanju uspešnosti poslovanja odvisnih družb skupine podjetij pri obvladujočih družbah, organiziranih kot holding ali kot družba s temeljno dejavnostjo, in sicer na kratki in dolgi rok. Ugotovili smo, da se pri spremljanju uspešnosti poslovanja odvisnih družb v obvladujočih družbah še vedno uporabljajo finančne informacije na kratki rok in dolgi rok, uporaba nefinančnih pa je tako na kratki kot na dolgi rok pomembna. Najbolj pogosto uporabljena mera spremljanja uspešnosti poslovanja odvisnih družb v obvladujočih družbah je denarni tok (izid) in ne dobiček podjetja. Raziskava ni pokazala statistično značilnega vpliva organiziranosti obvladujoče družbe (družba s temeljno dejavnostjo oziroma holding) na uporabo posamične vrste informacij pri spremljanju uspešnosti poslovanja odvisnih družb, pa tudi ne povezanosti med velikostjo skupine, ki jo merimo s številom odvisnih družb v skupini, in rabo finančnih in nefinančnih informacij.
Keywords:spremljanje uspešnosti poslovanja, finančne in nefinančne informacije, skupina podjetij, obvladujoča družba, odvisne družbe, kratkoročna in dolgoročna uspešnost podjetja.
Place of publishing:Maribor
Publisher:[K. Fujs]
Year of publishing:2016
PID:20.500.12556/DKUM-58549 New window
UDC:005.336.1
COBISS.SI-ID:12398620 New window
NUK URN:URN:SI:UM:DK:AKHSNYLS
Publication date in DKUM:01.08.2016
Views:1501
Downloads:211
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:Use of financial and non-financial information in the parent company to monitor the performance of the subsidiaries in the group of companies
Abstract:The management of the parent company needs for monitoring the performance of their subsidiaries a set of high-quality information to make the right decisions in a given period of time. For companies with clearly defined vision and strategy aimed at long-term performance and long-term business, therefore timely and quality information are very important. Today's turbulent environment forces the parent company, due to the increasingly complex performance measurement of its subsidiaries, to use a set of quality financial and non-financial information which have at any given time of decision-making an important, if not, decisive meaning. The aim of our study was to determine the importance and frequency of use of financial and non-financial information to monitor the performance of the subsidiaries of the companies in the parent company, organized as a holding company or a company with a core business, namely in the short and long term. We have found that in monitoring the performance of subsidiaries the parent company still use the financial information in the short term and the long term and the use of non-financial information, both in the short and long-term, is significant. The most commonly used measure of performance monitoring operations of subsidiaries in the parent companies is cash flow and not profit. Based on the research we have also come to the conclusion that the size of the group, which is measured by the number of subsidiaries in the group, does not affect the choice of the use of financial and non-financial information, and that the type of the parent company (company with basic operations or holding) does not have an effect on the use of the two types of information.
Keywords:performance measurement, parent company, subsidiary, financial and nonfinancial information, short and long-term performance of the company


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