20.500.12556/RUL-103549 FINANČNA ANALIZA POSLOVANJA IZBRANEGA ZAVODA FINANCIAL ANALYSIS OF THE OPERATION OF SELECTED INSTITUTE Poslovno okolje se konstantno spreminja, zato je potrebno, da se organizacije znajo odzvati na spremembe, pri čemer jim pomaga analiza poslovanja. Diplomsko delo je osredotočeno na namen in koristnost finančne analize, saj nam poda podatke ter informacije o finančnem zdravju organizacije. Namen diplomskega dela je bil raziskati in prikazati delovanje izbranega zavoda ter pri tem prepoznati finančne spremembe in odstopanja ter jih vsebinsko preučiti. Za izbrano temo sem se odločila, ker sem želela preučiti finančno in računovodsko področje ter poslovno gibanje izbranega zavoda in jim ponuditi vodilo za prihodnja leta. V diplomskem delu je preučena in predstavljena analiza poslovanja, finančna analiza, analiza uspešnosti ter poslovanje zavodov. Finančna analiza in analiza uspešnosti poslovanja sta bili izvedeni na podlagi analize treh osnovnih računovodskih izkazov za leto 2015, 2016 in 2017. Analiza uspešnosti poslovanja je bila izvedena z izračunom treh kazalnikov, in sicer donosnost sredstev, gospodarnost in likvidnost. Po opravljeni finančni analizi in analizi uspešnosti poslovanja je bilo ugotovljeno, da se finančno stanje izbranega zavoda vsako leto izboljšuje. Kazalnika uspešnosti poslovanja pa kažeta, da se zavod vsako leto bolje zaveda pomembnosti dobrega upravljanja s sredstvi. Ugotovljeno je bilo, da je bila leta 2015 finančna slika zavoda nekoliko slabša, kar pripisujem predvsem vplivu gospodarske krize. Pri izdelavi diplomskega dela sem se srečala z različnimi omejitvami, predvsem s finančnimi in z računovodskimi posebnosti izbranega zavoda. Diplomsko delo služi vodstvu izbranega zavoda za sprejemanje stabilnih in pravih odločitev ter kot spodbuda za izdelovanje finančne analize v prihodnjih letih. The business environment is constantly changing. Therefore, it is necessary for organizations to be able to respond to change. This is where business performance analysis can help. The diploma thesis focuses on the purpose and usefulness of the financial analysis, since it provides us with data and information on the financial health of the organization. The purpose of the diploma thesis was to investigate and demonstrate the functioning of the selected institution, recognizing financial changes and derogations, and examining them on the substance. For the chosen topic, I decided that I wanted to study the financial and accounting field and the business movement of the selected institution, and offer them guidance for future years. In the diploma thesis, business performance analysis, financial analysis, performance analysis and business performance are analyzed and presented. The financial analysis and performance analysis were carried out on the basis of the analysis of three basic financial statements for 2015, 2016 and 2017. The business performance analysis was carried out by calculating two indicators, namely return on assets and economy. After the financial analysis and the business performance analysis, it was found that the financial situation of the selected institution improves every year. The performance indicators show that the institution is better aware of the importance of a good asset management every year. It was found that the financial picture of the institution was somewhat worse in 2015, which is mainly attributed to the impact of the economic crisis. When preparing my diploma thesis I encountered various limitations, especially with the financial and accounting features of the selected institution. This thesis serves the management of the selected institution, for making stable and right decisions, and as an incentive to make a financial analysis in the upcoming years. analiza poslovanja finančna analiza bilanca stanja izkaz poslovnega izida izkaz denarnih tokov donosnost gospodarnost business analysis financial analysis balance sheet income statement cash flow statement profitability economy true false false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2018-09-19 14:45:02 2018-09-19 14:45:05 2022-08-16 03:42:47 0000-00-00 00:00:00 2018 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 14681 Zerjav_Maja_-_FINANCNA_ANALIZA_POSLOVANJA_IZBRANEGA_ZAVODA.pdf Zerjav_Maja_-_FINANCNA_ANALIZA_POSLOVANJA_IZBRANEGA_ZAVODA.pdf 1 A15D8422A5C952915EBFC1C2B0A60CEC 4b4df63399f35fba6d2255535481c357245ef32ea37a23f275db549389d70fcd d648ecc0-a1b5-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=113989 Fakulteta za upravo 0 0 0