| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document Help

Title:Izzivi pri merjenju uspešnosti poslovanja podjetja Tosama d. o. o.
Authors:ID Kotnik, Martina (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Kotnik_Martina_2021.pdf (3,50 MB)
MD5: 4114EC6CE0922AF519D2F5EA15C5F7B9
PID: 20.500.12556/dkum/be392ceb-c823-4038-8ddc-50ada5cb97ff
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Podjetje samo in okolje v katerem deluje se vseskozi spreminja, zato ga je treba stalno in ciljno usmerjati. Pomembno je, da se v podjetjih spremlja in obravnava uspešnost njihovega poslovanja na različne načine. V tem diplomskem delu raziskujemo, kako meriti uspešnost poslovanja podjetja, kakšne kazalce in kazalnike za to izbrati. Delo smo v grobem razdelili na teoretični in praktični del. V teoretičnem delu smo predstavili izkaz poslovnega izida ter bilanco stanja, nato pa smo prešli na vodoravno in navpično analizo, kazalce in zaključili s kazalniki. V praktičnem delu smo sprva predstavili podjetje Tosama d.o.o., nato pa ugotovitve vodoravne in navpične analize, ter preračunali in na koncu komentirali izbrane kazalnike. Kazalniki, ki smo jih izbrali so dobičkonosnost poslovanja, dobičkonosnost celotnih prihodkov, donosnost kapitala in donosnost sredstev. Ugotovili smo, da je podjetje najbolje poslovalo v letu 2017, nato pa se je uspešnost poslovanja v letu 2018 nekoliko poslabšala, zaradi povišanja proizvajalnih stroškov, predvsem zaradi rasti cen bombaža, ki je ena od njihovih osnovnih surovin, v letu 2019 pa se je zopet nekoliko izboljšala. Ugotovili smo, da je proučevanje s finančnimi kazalci sicer zanesljivo, vendar hkrati tudi pomanjkljivo, saj temeljijo na preteklih dogodkih in so usmerjeni kratkoročno, zato jih je najbolje dopolniti z nefinančnimi kazalci.
Keywords:izkaz poslovnega izida, bilanca stanja, kazalniki, uspešnost poslovanja, donosnost kapitala, donosnost sredstev
Place of publishing:[Maribor
Publisher:M. Kotnik
Year of publishing:2021
PID:20.500.12556/DKUM-80044 New window
UDC:005.336.1
COBISS.SI-ID:84057603 New window
Publication date in DKUM:09.11.2021
Views:979
Downloads:170
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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:27.08.2021

Secondary language

Language:English
Title:Challenges in measuring the business performance of Tosama d. o. o.
Abstract:The company itself and the environment in which it operates are constantly changing and need to be continuously and purposefully guided. It is important that companies monitor and address their performance in different ways. In this thesis, we explore how to measure the performance of a company and what indicators and metrics are right to choose. The work is roughly divided into a theoretical and a practical part. In the theoretical part, we present the income statement and the balance sheet, then we move on to horizontal and vertical analysis, ratios and conclude with indicators. In the practical part, we introduce Tosama d. o. o. firstly, then present the findings of the horizontal and vertical analysis, and then calculate and comment on the selected indicators at the end. The chosen indicators are operating profitability, return on total revenue, return on equity, and return on assets. We realized that the company performed best in 2017, then its performance deteriorated slightly in 2018 due to an increase in production costs, mainly due to the rise in the price of cotton, one of their main raw materials, before improving slightly again in 2019. We have found that while financial indicators are reliable, they are also flawed because they are based on past events and are short-term oriented, so it is best to complement them with non-financial indicators.
Keywords:income statement, balance sheet, indicators, business performance, return on equity, return on assets


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica