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Title:Primerljivost analize poslovanja v različnih fazah življenjskega cikla podjetij
Authors:ID Sisinger, Nuša (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Korazija_Nusa_2023.pdf (2,52 MB)
MD5: 725F0D6E3E0CE20990E7CAEC3E2C228C
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Vsako podjetje lahko od ustanovitve do propada uvrstimo v določeno fazo življenjskega cikla. Ves čas poslovanja si prizadevajo, da bi poslovali bolje od konkurence. Da pa ugotovijo, kako bi svoje poslovanje izboljšali, morajo izvesti analizo poslovanja svojega in konkurenčnih podjetij ter to med seboj primerjati. Najlažje je to storiti s pomočjo izbranih kazalcev in kazalnikov poslovanja, kar smo storili tudi mi, ko smo v diplomskem delu izbrali dve podjetji iste panoge, z namenom ugotoviti, v kateri fazi sta, ter s pomočjo kazalcev in kazalnikov primerjati njuno poslovanje. V teoretičnem delu diplomskega dela smo se osredotočili predvsem na razlago pojmov analiza poslovanja in primerljivost analize poslovanja v različnih fazah življenjskega cikla podjetja. Za to smo morali najprej opredeliti življenjski cikel podjetja in v katero fazo se uvršča. To smo naredili s pomočjo izkaza denarnih tokov, uvrstili obe podjetji v fazo življenjskega cikla in nato s pomočjo izračunanih desetih kazalcev in kazalnikov primerjali analizo poslovanja Podjetja X in Podjetja Y. Osredotočili smo se na leta 2019, 2020 in 2021. Ugotovitve smo predstavili s pomočjo grafov. Ključne ugotovitve raziskave smo podali v sklepu. Z raziskavo smo ugotovili, da so vsi kazalniki primerni za primerjavo analize poslovanja v različnih fazah življenjskega cikla, vendar so najprimernejši kazalniki donosnosti sredstev, kapitala in prihodkov, kazalniki plačilne sposobnosti ter koeficienti obračanja oziroma časi vezav.
Keywords:analiza računovodskih izkazov, življenjski cikel podjetja, primerljivost računovodskih izkazov
Place of publishing:Maribor
Publisher:N. Koražija
Year of publishing:2023
PID:20.500.12556/DKUM-84993 New window
UDC:657.375:005.52
COBISS.SI-ID:167548675 New window
Publication date in DKUM:09.10.2023
Views:691
Downloads:111
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:14.08.2023

Secondary language

Language:English
Title:Comparability of the analysis of business performance at different stages of the life cycle
Abstract:Every company can be classified in a certain stage of its lifecycle, from its establishment to its collapse. The entire time of their business operations, they strive to outperform the competition. In order to determine how to improve their operations, they have to analyze their business operations and the operations of the competition and compare them. The easiest way to do this is to use selected indicators and business indicators, which is what we also did, when in the graduation thesis we chose two companies from the same industry in order to determine the stage they are and compare their business operations based on pointers and indicators. In the theoretical part of the graduation thesis, we focused mainly on the explanation of the terms business analysis and comparability of the business analysis in different stages of the company’s lifecycle. Therefore, we first had to define the company’s lifecycle and the stage it is in. We did this with the help of cash flow statements, we determined the stage of the lifecycle of both companies and then used ten calculated pointers and indicators to compare the business analysis of Company X and Company Y. We focused on the years 2019, 2020 and 2021. We graphically presented the findings. We provided the key findings in the conclusion. With the research, we found that all the indicators are suitable for the comparison of the business analysis in different stages of the lifecycle, but the most suitable indicators are the indicators of return on assets, capital and incomes, solvency indicators and turning coefficients or binding times.
Keywords:company’s lifecycle, analysis of financial statements, comparability of financial statements


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