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Finančna analiza izbranih podjetij v trgovski panogi : delo diplomskega seminarja
ID Kurež, Živa (Author), ID Ličen, Mina (Mentor) More about this mentor... This link opens in a new window

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Abstract
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.

Language:Slovenian
Keywords:finančna analiza, računovodski izkazi, trgovina na drobno, COVID-19, vojna v Ukrajini
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:FMF - Faculty of Mathematics and Physics
Year:2025
PID:20.500.12556/RUL-173115 This link opens in a new window
UDC:519.8
COBISS.SI-ID:249892611 This link opens in a new window
Publication date in RUL:13.09.2025
Views:483
Downloads:145
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Secondary language

Language:English
Title:Financial analysis of selected companies in the retail sector
Abstract:
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.

Keywords:financial analysis, financial statements, retail trade, COVID-19, war in Ukraine

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