Each company strives to achieve the best business efficiency. The modern market conditions demand business optimization and its continuous scrutinization with the help of financial and accounting data as well as the reviewing of the competition. The market is increasingly competitive, which also demands flexibility in adapting to the changing market conditions. An estimation of a company’s economic situation is uncovered through a financial analysis, which helps deciding about the future of the business.
In the thesis, a financial analysis of the ten biggest transportation companies in Slovenia was undertaken using financial indicators, with a focus on their business from 2017 to 2019. The economic situation of the transportation industry, a business’ financial analysis and an analysis using financial indicators are outlined in detail. The research was based on publicly accessible accounting reports, balance sheets and income statements.
The theoretical part of the thesis covers the basic concepts of the transportation industry, requirements stated in the Slovenian Accounting Standards (2016), financial statements and Good Accounting Practice, which defines the financial indicators. The second part is dedicated to the research of the selected companies’ financial situation in the predetermined period of time using the financial indicators and data comparison. Based on the obtained information, we calculated the extent of debt financing, accumulated depreciation rate of tangible fixed assets, operational efficiency of a company and profitability.
The results showed that some transportation companies are more indebted than others, however, each company was profitable and effective in their business operations from 2017 to 2019. The thesis offers a valuable insight into the companies' financial management, which can be beneficial to various transportation companies and others.
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