STRATEŠKO PLANIRANJE V DRUŽINSKEM PODJETJU Z UPORABO RAČUNOVODSKIH PODATKOV

Vrečič, Klavdija

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Title:	STRATEŠKO PLANIRANJE V DRUŽINSKEM PODJETJU Z UPORABO RAČUNOVODSKIH PODATKOV
Authors:	ID Vrečič, Klavdija (Author) ID Duh, Mojca (Mentor) More about this mentor...
Files:	UN_Vrecic_Klavdija_2016.pdf (921,22 KB) MD5: B1BAFBA03ACC9BC082F2CD7415354049
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Družinska podjetja imajo v svetovnem gospodarstvu dolgo in prepoznavno tradicijo. Gre za tradicionalni način poslovanja, ki zavzema zelo pomemben del v strukturi vseh podjetij, saj naj bi po nekaterih ocenah družinska podjetja predstavljala več kot dve tretjini vseh podjetij in ustvarila več kot 70 odstotkov svetovnega bruto domačega proizvoda. Univerzalna in splošno sprejeta definicija, kaj je družinsko podjetje, ne obstaja. Osnovno izhodišče je, da lahko kot družinska podjetja obravnavamo tista, ki so v večinski lasti ene ali več družin oziroma sta v njih zaposlena vsaj dva družinska člana, ki sta praviloma tudi vodilni osebi v podjetju. Vodenje družinskega podjetja ima poseben čar, vendar pa skriva tudi mnogo preizkušenj in izzivov, ki jih mora obvladovati celotna družina. Cilj družinskih podjetij ni kratkoročno razmišljanje in hiter zaslužek, temveč dolgoročen in stabilen razvoj (Žunič, 2016). V diplomskem seminarju smo opredelili družinsko podjetje in njegove značilnosti, proučili strateški management in organiziranost računovodstva v takšnih podjetjih ter spoznali njihove prednosti in slabosti. V empiričnem delu smo predstavili družinsko podjetje Niros – kovinarstvo Janez Tišler s.p., in s pomočjo njihovih računovodskih podatkov ugotovili, kakšne so prednosti in slabosti izbranega podjetja. Prednosti in slabosti podjetja smo izračunali s pomočjo kazalnikov stopnje samofinanciranja in stopnje finančne samostojnosti, koeficienta dolgovno-kapitalskega razmerja, izračunanih čistih obranih sredstev in kapitalske pokritosti osnovnih sredstev, gospodarnosti iz poslovanja, celotne gospodarnosti ter dodane vrednosti na zaposlenega. Podjetje sestavlja le bilanco stanja in izkaz poslovnega izida, zato smo se omejili le na ta dva računovodska izkaza, in sicer za obdobje od leta 2013 do leta 2015.
Keywords:	družinsko podjetje, strateško planiranje, računovodski podatki, strategije, bilanca stanja, izkaz poslovnega izida
Place of publishing:	Maribor
Publisher:	[K. Vrečič]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60555
UDC:	334.72
COBISS.SI-ID:	12473884
NUK URN:	URN:SI:UM:DK:UTBQE92U
Publication date in DKUM:	07.09.2016
Views:	1589
Downloads:	215
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	STRATEGIC PLANNING IN A FAMILY BUSINESS WITH THE USE OF ACCOUNTING DATA
Abstract:	Family businesses have had a long history and well known tradition in the economy world. This is a traditional way of doing business and it comprises a very important part in the structure of all the companies. Some estimate that family businesses represent more than two thirds of all the companies and make over 70% of the world`s gross national product. The universal and commonly accepted definition what a family business is, does not exist. The general point is that we can consider as a family business those companies that are owned by one or more families or at least 2 family members are employed there and are also in the management. Managing a family business has its own charm but hides a lot of challanges and trials as well. Those have to be controlled by all the family. The aim of a family business is not to be considered in a short term and quick earning but a long term and stable development (Žunič, 2016). In the final thesis we have defined a family business and its characteristics. We have also studied the strategic management and organization of an accounting department. This way we have realised their advantages and disadvantages. In the empirical part we have presented a family business Niros - metallurgy Janez Tišler, private enterpreneur. With the help of their accounting data we have found out what the advantages and disadvantages are in a chosen business. Advantages and disadvantages have been measured by the indicator levels of self-financing and the level of financial independence, coefficient of debt and capital proportion, calculated net means and capital coverage of basic means, economy from business, the whole economy and added value per an employee. The business itself does only the balance of accounts and the certification of business result - therefore we were limited to those two accounting documents for the period from 2013 to 2015.
Keywords:	family business, strategic planning, accounting data, strategies, balance of accounts, certification of business result

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