Finančna analiza izbranih podjetij v panogi turizma

Goričan, Nataša

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Title:	Finančna analiza izbranih podjetij v panogi turizma
Authors:	ID Goričan, Nataša (Author) ID Jagrič, Vita (Mentor) More about this mentor...
Files:	MAG_Gorican_Natasa_2026.pdf (2,50 MB) MD5: 5593A08B30ADF856E481B7B5A9666BDE
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Finančna analiza predstavlja pomemben del presoje poslovanja podjetja, saj omogoča vpogled v njegovo finančno stanje in uspešnost. Pred začetkom analize je treba jasno opredeliti njen namen in cilje, torej razloge, zakaj posamezne podatke potrebujemo, ter na tej podlagi ustrezno zasnovati analizo. Finančni analitiki jo praviloma pripravljajo na podlagi podatkov iz izkaza poslovnega izida, bilance stanja in izkaza denarnih tokov. Pri tem je ključnega pomena, da so izbrani podatki skrbno pripravljeni, pravilno interpretirani in ustrezno analizirani. Rezultati finančne analize so lahko različni, vendar nam pravilno pokažejo, kako finančno zdravo je podjetje. V magistrski nalogi se osredotočamo na izbrana podjetja iz turistične dejavnosti. Turizem lahko opredelimo kot dejavnost zagotavljanja storitev, pri čemer gre predvsem za prenočitvene storitve, prevoze ter dejavnosti, povezane z zabavo in prostim časom ljudi na oddihu. Turizem ima pomembno vlogo v gospodarstvu, tako v Sloveniji kot tudi drugod po svetu, saj predstavlja eno izmed ključnih gonilnih sil nacionalnega gospodarstva in trga dela. Podjetja se nenehno soočajo z zahtevnimi gospodarskimi razmerami, spremembami v notranjem in zunanjem okolju ter močno konkurenco. Nedavno smo bili priča tudi nepričakovanemu dogodku, pandemiji covida-19, ki je močno vplivala na poslovanje številnih podjetij, zlasti v turistični panogi. Prav zaradi takšnih dogodkov se podjetja vse pogosteje odločajo za pripravo analiz, s katerimi želijo ohraniti stabilen položaj na trgu in pravočasno zaznati morebitna tveganja. V empiričnem delu naloge smo s pomočjo izbranih finančnih kazalnikov analizirali poslovanje izbranih turističnih podjetij v desetletnem obdobju. Analizirali smo kazalnike investiranja oz. naložbenja, pripravili analizo vodoravnega finančnega ustroja, analizo poslovne uspešnosti ter analizo donosnosti sredstev in donosnosti kapitala. S pridobljenimi rezultati smo zaznali določena odstopanja med podjetji. Skupna ugotovitev analize je, da nobeno izmed obravnavanih podjetij ni popolnoma varno pred tveganjem nastanka finančnih težav, vendar številni kazalniki potrjujejo, da podjetja poslujejo uspešno kljub izzivom in oviram, s katerimi se soočajo.
Keywords:	finančna analiza, računovodski izkazi, turizem, podjetja, kazalniki
Place of publishing:	Maribor
Publisher:	N. Goričan]
Year of publishing:	2026
PID:	20.500.12556/DKUM-96440
UDC:	658.14/17(047.32)
COBISS.SI-ID:	273168131
Publication date in DKUM:	26.03.2026
Views:	242
Downloads:	54
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	08.01.2026

Secondary language

Language:	English
Title:	Financial analysis of selected companies in the tourism industry
Abstract:	Financial analysis represents an important component in assessing a company’s business performance, as it provides insight into its financial position and efficiency. Before conducting the analysis, it is necessary to clearly define its purpose and objectives, that is, the reasons why specific data are required, and to design the analysis accordingly. Financial analysts typically prepare such analyses based on data from the income statement, balance sheet, and cash flow statement. In this process, it is crucial that the selected data are carefully prepared, correctly interpreted, and appropriately analyzed. The results of financial analysis may vary; however, when properly conducted, they accurately indicate the financial health of a company. In this master’s thesis, we focus on selected companies operating in the tourism sector. Tourism can be defined as a service-oriented activity, primarily involving accommodation services, transportation, and activities related to leisure and entertainment for people on holiday. Tourism plays an important role in the economy, both in Slovenia and worldwide, as it represents one of the key driving forces of national economies and labor markets. Companies continuously face challenging economic conditions, changes in both the internal and external business environment, and strong competition. Recently, we have also witnessed an unexpected event, the COVID-19 pandemic, which significantly affected the operations of many companies, particularly in the tourism industry. Due to such events, companies increasingly decide to conduct financial analyses in order to maintain a stable market position and to identify potential risks in a timely manner. In the empirical part of the thesis, the performance of selected tourism companies was analyzed over a ten-year period using selected financial indicators. The analysis included investment indicators, an analysis of the horizontal financial structure, an analysis of operating performance, and an analysis of return on assets and return on equity. Based on the obtained results, certain differences among the companies were identified. The overall conclusion of the analysis is that none of the examined companies are completely immune to the risk of financial difficulties, however, numerous indicators confirm that the companies operate successfully despite the challenges and obstacles they face.
Keywords:	financial analysis, financial statements, tourism, companies, indicators

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