FINANČNA ANALIZA POSLOVANJA IZBRANEGA PODJETJA

ŠPES MIHELČIČ, KLARA (author), Pevcin, Primož (mentor)

Analiza poslovanja se lahko razume kot opazovanje poslovanja gospodarskih organizacij z namenom izboljšanja njihove ekonomske uspešnosti poslovanja, saj obstaja neka stalna potreba po izboljševanju ekonomske uspešnosti poslovanja gospodarskih institucij, predvsem zaradi konkurenčnosti. Ker se okolje, v katerem delujejo, nenehno spreminja, se morajo organizacije na spremembe znati pripraviti in posledično naučiti prilagoditi, pri čemer si pomagajo s predhodno analizo poslovanja. V diplomskem delu sem se osredotočila na pomembnost finančne analize poslovanja, saj prek nje spoznavamo finančno stanje podjetja, torej to, ali je podjetje stabilno, likvidno in profitabilno. Izvedemo jo na podlagi poslovnih rezultatov, finančnega položaja in denarnih tokov podjetja. Predstavila sem različne opredelitve pojmov analiza poslovanja, finančna analiza, kazalniki poslovanja in analiza uspešnosti. Analiza mora biti prioriteta vsakega podjetja, saj vpliva na njegovo nadaljnje delovanje. Za pisanje dela oziroma raziskovanje sem se odločila predvsem zaradi želje, da zaposlenim izbranega podjetja predstavim podrobnejšo finančno analizo in uspešnost poslovanja njihovega podjetja, saj so v večini seznanjeni le s ključnimi rezultati finančnih obdobij in ne tudi z razlogi, ki so pripeljali do takšnih rezultatov. Raziskava v okviru diplomskega dela se osredotoča na finančno analizo poslovanja farmacevtskega podjetja Medis, d. o. o. Izvedla sem jo na podlagi metode analize in analizirala tri osnovne finančne izkaze, in sicer bilanco stanja, izkaz poslovnega izida in izkaz denarnih tokov. Izračunala sem tudi dva kazalnika uspešnosti, donosnost in gospodarnost. Pri tem sem ugotavljala finančno stanje in uspešnost poslovanja podjetja v letih 2013 in 2014. Rezultati analize kažejo, da sta finančno stanje in uspešnost poslovanja podjetja pozitivna in uspešna kljub nekoliko slabši sliki za leto 2014 v primerjavi z letom 2013, saj je podjetje v obeh letih poslovalo gospodarno in z dobičkom. Zaposleni lahko iz rezultatov analize razberejo razloge, ki so vodili v končno finančno stanje podjetja.

• Language: Slovenian
• Keywords: analiza poslovanja, finančna analiza, bilanca stanja, izkaz poslovnega izida, izkaz denarnih tokov, donosnost, gospodarnost, uspešnost
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2017
• PID: 20.500.12556/RUL-94551
• Publication date in RUL: 04.09.2017

Secondary language

• Language: English
• Title: FINANCIAL ANALYSIS OF BUSINESS OPERATIONS OF A SELECTED COMPANY

Abstract

Business analysis can be understood as observation of business operations of commercial organizations in order to improve their economic performance, since there is a constant need to improve the economic performance of business operations of commercial institutions, primarily due to competition. Since the environment in which organizations operate is constantly changing, organizations nust be able to prepare to changes and consequently learn to adapt. In doing so, they help themselves with the preliminary analysis of the business operations. In my thesis, I focused on the importance of financial business analysis, because through it we recognize the financial situation of the company, i.e. whether the company is stable, liquid and profitable. The analysis is carried based on business results, financial position and cash flow of the company. I have presented different definitions of the expressions: business analysis, financial analysis, performance indicators, performance analysis… Analysis should be a priority of every company because it affects their sustained business operations. I decided to make a research and write this paper primarily because of the desire to present a more detailed financial analysis and the effectiveness of the company's business operations to the employees of the selected company, since they are mostly familiar with the key results of the financial periods, and not with the reasons that led to such results. The research work within the diploma thesis focuses on the financial analysis of the operations of the pharmaceutical company Medis, d.o.o. It was carried out based on the analysis method. Three basic financial statements were analysed: the balance sheet, the income statement and the cash flow statement. Two performance indicators, profitability and liquidity measures, were calculated. The financial position and performance of the company in 2013 and 2014 were analysed. The results of the analysis show that the financial position and performance of the company are positive and successful, even if the figures in 2014 were a little more worse, compared with 2013, as the company operated both frugally and profitable in both years. Based on the results of the analysis, employees can clarify the reasons that led to the company's final financial situation.

• Keywords: business operation analysis, financial analysis, balance sheet, income statement, cash flow statement, profitability, efficiency, efficacy