Introduction: The financial statements are the most important synthesis document of any business system. They show the current financial position, performance and efficiency of the business, but also provide a basis for future management and progression. The balance sheet shows the assets and liabilities and the income statements show the income and expenditure of the enterprise. The Business Register of Slovenia classifies the activity of dental laboratories as the manufacture of medical instruments, devices and appliances, and the activity of dental surgeries as a dental activity. A dental technician, dental prosthetist or doctor of dental medicine can practise private healthcare under certain conditions. When setting up a company, you need to choose the legal form of organisation. The limited liability company and the sole trader are the most common types of companies in the dental sector. Purpose: The aim of the thesis is to compare the financial ratios of the balance sheet and the profit and loss account between dental laboratories and dental practices. We have drawn on the literature to present the basic financial statements, focusing on the items on the balance sheet. We define the dental profession and present a theoretical starting point for a close examination of financial reporting in dentistry. Methods: In the introductory part of the thesis, we used a descriptive method, summarising the literature. Using data from the dental sector accounts of the Slovenian Agency for Public Records and Services, the empirical part of the comparative method compared the individual items of the basic accounts of dental laboratories and dental practices, between the cohesion regression within each activity and, significantly, between each other. Results: We found that regardless of the legal form of the business system, dental practices generate higher cash profit, have more long-term assets, and have wage, service and depreciation costs. On the other hand, dental laboratories have a higher cost of goods and materials sold and consumables consumed, higher short-term trade receivables and higher entrepreneur's capital. The comparison within each industry showed that almost all the items studied were generally higher in the Eastern Region, except in the case of limited liability companies of dental practices. Discussion and conclusion: Dental laboratories and dental practices are interdependent for their business, operating in the same field but separately, which is why we decided to compare their financial indicators. Due to the irrelevance of the sample, the findings give a distorted picture of the comparison of the items between them. If a significantly larger sample or a number of business entities and all financial statement indicators were compared, the results would certainly be different, could be reliably confirmed and could be interpreted in a precise and specific way.
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