Primerjalna analiza računovodskih izkazov podjetij Krka d. d., Lek d. d. in Farmak d. d.

Cigula, Tamara

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Title:	Primerjalna analiza računovodskih izkazov podjetij Krka d. d., Lek d. d. in Farmak d. d.
Authors:	ID Cigula, Tamara (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Cigula_Tamara_2020.pdf (2,37 MB) MD5: 07D3E1DF59D4974724F5BC8155BBD903 PID: 20.500.12556/dkum/f1db7d26-2790-4030-9b0a-72ec5967ea39
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V delu diplomskega projekta smo izvedli primerjalno analizo računovodskih izkazov treh podjetij, in sicer podjetja Krka, d.d. in Lek, d.d., ki sta slovenski, in podjetja Farmak, d.d., ki pa je ukrajinsko. Vsa tri se ukvarjajo s farmacevtsko dejavnostjo. Najprej smo vsa podjetja predstavili in jih nato primerjalno analizirali s pomočjo računovodskih izkazov. Mišljeni so bilanca stanja, iz katere je razviden finančno-premoženjski položaj podjetja, izkaz poslovnega izida, iz katerega presojamo poslovno uspešnost in učinkovitost podjetja, in izkaz denarnih tokov, ki poda rezultate o denarni uspešnosti podjetja. Vsak kazalnik posebej smo teoretično pojasnili in nato izvedli primerjalno analizo za tri leta, in sicer leto 2016, 2017 in 2018. Za izvedbo analize je bilo najprej treba preoblikovati bilance stanja, izkaze poslovnega izida in izkaze denarnih tokov. Pri bilanci stanja smo posebej analizirali aktivo in pasivo, torej izvedli analizo naložbenja in analizo financiranja. Sledila je analiza vodoravnega finančnega ustroja in proučevanje harmonije med sredstvi in obveznostmi. Na podlagi izkaza poslovnega izida smo izvedli analizo gospodarnosti in dobičkonosnosti prihodkov podjetja. Pri izkazu denarnih tokov pa smo ugotavljali denarno tokovnost na podlagi denarne izidnosti poslovnih prihodkov in pokritosti dolgov podjetja z denarnim izidom iz poslovanja. Pri vseh smo najprej izračunali posamezne kazalnike za presojo in jih nato primerjali.
Keywords:	računovodski izkazi, bilanca stanja, izkaz poslovnega izida, izkaz denarnih tokov
Place of publishing:	Maribor
Publisher:	[T. Cigula]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77086
UDC:	657.3
COBISS.SI-ID:	33388547
NUK URN:	URN:SI:UM:DK:NGI6VGJJ
Publication date in DKUM:	20.10.2020
Views:	1884
Downloads:	407
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	16.08.2020

Secondary language

Language:	English
Title:	Comparative analysis of financial statements of Krka d. d., Lek d. d. and Farmak d. d.
Abstract:	In the graduate project, we performed a comparative analysis of the financial statements of the following companies: Krka, d.d. and Lek, d.d., which are Slovenian companies, and Farmak, d.d., which is a Ukrainian company. All three companies are engaged in the pharmaceutical business. Firstly, we presented all the companies and then compared them with the help of financial statements. We are talking about the balance sheet, which shows the financial position of the company, income statement, from which we assess the business performance and efficiency of the company and cash flow statement, which gives us the results of the company's monetary performance. We explained each indicator separately theoretically and then performed a comparative analysis for three years, namely 2016, 2017 and 2018. To perform the analysis, it was necessary to reform the balance sheets, income statements and cash flow statements first. In the balance sheet, we specifically analyzed assets and liabilities, ie performed an investment analysis and a financing analysis. This was followed by an analysis of the horizontal financial structure and a study of the harmony between assets and liabilities. Based on the income statement, I performed an analysis of the frugality and profitability of the company's revenues. In the Cash Flow Statement, we determined cash flow on the basis of the monetary outcome of operating revenues and the coverage of the company's debts with the cash flow from operations. For all of them, we first calculated the individual indicators for assessment and then compared them.
Keywords:	financial statements, balance sheet, income statement, cash flow statement

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