20.500.12556/RUL-173115 Finančna analiza izbranih podjetij v trgovski panogi delo diplomskega seminarja Financial analysis of selected companies in the retail sector Tema dela diplomskega seminarja je finančna analiza treh velikih slovenskih trgovskih verig, Poslovni sistem Mercator, Spar Slovenija in Lidl Slovenija v obdobju od 2019 do 2023. Za vsako podjetje je bila izvedena analiza treh osnovnih računovodskih izkazov: bilance stanja, izkaza poslovnega izida ter izkaza denarnih tokov, kot tudi analiza s kazalniki. Skozi analizo je bilo ugotovljeno, da so bila podjetja v preučevanem obdobju različno uspešna tako pri poslovanju kot pri upravljanju svojih virov financiranja. Medtem ko sta podjetji Lidl in Spar pri poslovanju vsa leta ustvarjali dobiček, širili poslovno mrežo ter imeli obenem tudi zdravo razmerje dolžniških in lastniških virov financiranja, se je Mercator soočal z mnogimi problemi, od vsakoletnega negativnega poslovnega izida, do prezadolženosti in tveganih virov financiranja. Hkrati je bil cilj naloge tudi analizirati vpliv pandemije COVID-19 in vojne v Ukrajini, za katera je bilo ugotovljeno, da čeprav so sicer podjetja morala vnesti nekatere prilagoditve v svoje poslovanje, nista imela znatnega vpliva na poslovno uspešnost. The topic of the diploma seminar is the financial analysis of three major Slovenian retail chains, Poslovni sistem Mercator, Spar Slovenija and Lidl Slovenija, in the period from 2019 to 2023. For each company, an analysis of the three basic financial statements was conducted: the balance sheet, the income statement and the cash flow statement, as well as an indicator-based analysis. Through the analysis, it was found that the companies experienced varying levels of success during the examined period, both in their operations and in managing their sources of financing. While Lidl and Spar generated profits in all years, expanded their business networks and at the same time maintained a healthy ratio between debt and equity financing, Mercator faced many problems, from annual negative business results to over-indebtedness and risky sources of financing. The aim of the thesis was also to analyse the impact of the COVID-19 pandemic and the war in Ukraine, for which it was found that, although the companies had to make some adjustments to their operations, they did not have a significant impact on business performance. finančna analiza računovodski izkazi trgovina na drobno COVID-19 vojna v Ukrajini financial analysis financial statements retail trade COVID-19 war in Ukraine true false false Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2025-09-13 08:15:19 2025-09-13 08:15:26 2025-11-04 03:58:43 0000-00-00 00:00:00 2025 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 519.8 153372 249892611 19158.pdf 19158.pdf 1 B9DC703F8FB284BA6E000B09CE6E8530 b3c9ba88b9b7d8dac6c28cea674f66aeaba4e596c526dce60bb42b2f469b25ee e0054675-9068-11f0-9328-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=217283 Fakulteta za matematiko in fiziko 0 0 0