Vpliv spremenljive obrestne mere na poslovno uspešnost lizing družb

Berčnik, Nik

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Vpliv spremenljive obrestne mere na poslovno uspešnost lizing družb
Authors:	ID Berčnik, Nik (Author) ID Taškar Beloglavec, Sabina (Mentor) More about this mentor...
Files:	VS_Bercnik_Nik_2026.pdf (1,68 MB) MD5: 73E90B15F3A9C0124F669DC184536378
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava vpliv spremenljive obrestne mere EURIBOR na poslovno uspešnost lizing družb v Sloveniji. Namen raziskave je bil ugotoviti, kako spremembe referenčne obrestne mere vplivajo na ključne kazalnike uspešnosti lizing družb, pri čemer smo se osredotočili na čisti dobiček, obrestne prihodke, obrestne odhodke, neto obrestno maržo in donosnost sredstev. V teoretičnem delu smo predstavili značilnosti finančnega in operativnega lizinga, razložili razliko med fiksno in spremenljivo obrestno mero ter analizirali gibanje mesečne, trimesečne in šestmesečne referenčne obrestne mere EURIBOR v obdobju med letoma 2018 in 2025. V empiričnem delu smo izvedli primerjalno analizo poslovanja treh največjih lizing družb v Sloveniji, in sicer SKB Leasing d.o.o., Summit Leasing Slovenija d.o.o. in Porsche Leasing SLO d.o.o., za obdobje 2021–2023, ter dodatno pripravili analizo občutljivosti na podlagi simuliranih podjetij. Rezultati raziskave so pokazali, da rast EURIBOR praviloma povečuje stroške financiranja in znižuje neto obrestno maržo ter donosnost sredstev, vendar vpliv ni enak pri vseh družbah. Ugotovili smo, da je poslovna uspešnost močno odvisna tudi od strukture financiranja in stopnje obrestne usklajenosti med sredstvi in obveznostmi. Raziskava prispeva k boljšemu razumevanju obrestnega tveganja v dejavnosti lizinga in poudarja pomen aktivnega upravljanja obrestne izpostavljenosti.
Keywords:	Lizing, obrestna mera, EURIBOR, obrestni prihodki, poslovna uspešnost
Place of publishing:	Maribor
Publisher:	N. Berčnik]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98480
UDC:	336.781
COBISS.SI-ID:	288768003
Publication date in DKUM:	25.08.2026
Views:	110
Downloads:	12
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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:	16.06.2026

Secondary language

Language:	English
Title:	The variable interest rates impact on the leasing companies business performance
Abstract:	This thesis examines the impact of the variable EURIBOR interest rate on the business performance of leasing companies in Slovenia. Its main objective is to assess how changes in the reference interest rate influence the key performance indicators of leasing companies, particularly net profit, interest income, interest expenses, net interest margin, and return on assets. The theoretical section discusses the main features of financial and operating leasing, clarifies the difference between fixed and variable interest rates, and analyses the development of the one-month, three-month, and six-month EURIBOR reference rates between 2018 and 2025. The empirical section provides a comparative analysis of the three largest leasing companies operating in Slovenia—SKB Leasing d.o.o., Summit Leasing Slovenija d.o.o., and Porsche Leasing SLO d.o.o.—covering the period from 2021 to 2023, and is further supported by a sensitivity analysis based on simulated companies. The results indicate that rising EURIBOR generally increases funding costs and reduces net interest margins and returns on assets, although the effect is not uniform across all companies. The research further demonstrates that business performance is strongly influenced by the financing structure and by the degree of interest rate matching between assets and liabilities. Overall, the thesis contributes to a deeper understanding of interest rate risk in the leasing industry and underlines the importance of actively managing interest rate exposure.
Keywords:	Leasing, interest rate, EURIBOR, interest income, business performance

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back