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Title:RAČUNOVODSKO ANALIZIRANJE SREDSTEV
Authors:Kovačič, Taja (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf UNI_Kovacic_Taja_2012.pdf (3,82 MB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem seminarju smo opravili primerjalno analizo petih podjetij iz različnih panog. Želeli smo ugotoviti kakšen vpliv ima panoga na sredstva v bilanci stanja. Proučevali smo sredstva v podjetjih iz hotelirstva, trgovinske dejavnosti, proizvodnje stavbnega pohištva, proizvodnje ultralahkih ter jadralnih letal in odvetniške storitve. Vsa proučevana podjetja so bila slovenska. Analizirali smo poslovna leta 2009, 2010 in 2011. Panoga ima močan vpliv na sestavo sredstev podjetja. Podrobnejši pregled sestave sredstev proučevanih podjetij odraža tudi značilnost panoge. Tako se npr. v proizvodnih podjetjih značilni pomembnejši deleži zalog, med-tem ko pri hotelirstvu prevladujejo dolgoročna poslovna sredstva, ki pa jih podjetje, ki deluje v takšni panogi, potrebuje za opravljanje svoje osnovne dejavnosti. Pri trgovskih podjetjih, se panoga jasno vidi pri postavki zaloge trgovskega blaga, ter prav tako pri nekoliko večjem deležu denarnih sredstev, saj se večina nakupov opravi na takojšnje plačilo. Pri storitveni dejavnosti pa se ta njihova dejavnost v temeljnih izkazih najbolj zrcali v odsotnosti zalog proizvodov.
Keywords:analiziranje računovodskih izkazov, analiziranje opredmetenih sredstev, analiziranje neopredmetenih sredstev, analiziranje finančnih naložb, primerjalna analiza sredstev
Year of publishing:2012
Publisher:[T. Kovačič]
Source:Maribor
UDC:657
COBISS_ID:11290396 Link is opened in a new window
NUK URN:URN:SI:UM:DK:NS5JVYUD
Views:1530
Downloads:179
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ACCOUNTING ANALYSIS OF ASSESTS
Abstract:In this diploma seminar we have made a comparative analysis of five companies, which do business in different branches. Our aim was to find out what kind of impact the branch has to the assets in its balance sheet. We have analyzed assets in companies from hotel business, merchandise, builders joinery production, advocateship and production of ultra-light aircraft and gliders. All analyzed companies were of Slovene origin. We have analyzed years 2009, 2010 and 2011. The branch of business has great influence on the assets of each company. Closer look at the structure of assets reflex characteristic of branch the company is active. In the production, for example, the inventories are very important, but in hotel industry, on the other hand, the predominant are the long-term assets, needed for such a company in this branch for operating the basic operations. In merchandise, this is clearly seen at the inventories of the goods, as well as in the higher share of money resources, since most of the purchases are paid immediately. In the service business, their activity is seen in non inventories.
Keywords:financial statements analysis, long-term assets analysis, current assets analysis, financial investments analysis, comparative analysis of assets


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