|Abstract:||At the beginning of my graduation thesis, I defined the basic terms, namely definition of financial statements, what is business performance, what does a term indicator mean, research of business performance, and what are the standards for business performance. I presented which indicators are used for research of business performance. That is followed by a calculation of indicators of comparisons of the companies in two activities: activity of installing water, gas, and heating devices, and the activity of chimney sweeping. First, both activities are shortly presented. It is interesting that chimney sweeping companies operate with concessions or monopoly on the market, while the companies in the activity of installing water, gas, and heating devices operate in free competition. Later, I theoretically described all indicators, which were calculated for business performance. Indicators of business performance, as they are defined in Slovenian accounting standards: indicators of situation in financing, indicators of situation in investments, indicators of solvency, indicators of efficiency, indicators of profitability, and cash flow.
I established that both activities have indicators of almost the same height in regard to the difference in activities. The only big differences occur in indicators of cash flow.|