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V delu diplomskega projekta je predstavljena problematika podjetja, ki se do sedaj ukvarja le s predelavo klasičnega nerafiniranega bučnega olja. To podjetje sedaj na trgu zaznava povpraševanje po hladno stiskanem olju, ter se zaradi tega odloča o nakupu stroja za hladno stiskanje olja. Skozi delo diplomskega projekta je bilo potrebno ugotoviti ali je investicija v nakup stroja za hladno stiskano olje za podjetje smotrna. Odločitev za nakup je namreč smotrna šele po opravljeni analizi trga, po analizi potreb in povpraševanja po proizvodu, ki ga podjetje proizvaja in trži, ter po preučitvi možnih prihodkov in odhodkov, ki bi jih s tem strojem ustvarili. Po opravljeni analizi trga in preučitvi dosedanje bilance in poslovnega izida podjetja je bilo ugotovljeno, da je investicija podjetja v stroj za hladno stiskano olje za podjetje smotrna, saj poveča podjetnikov osnovni kapital, kar je razvidno iz bilance stanja, ter poveča podjetnikov dobiček, kar je razvidno iz poslovnega izida. Podjetju pa doprinese tudi pri razširitvi ponudbe. In this graduation project we presented the problematics of a company that has dealt with the processing of classical unrefined pumpkin seed oil until now. At present the company is perceiving the demand for cold extracted oil on the market and is deciding about the purchase of machinery for the cold extraction of the oil. Throughout the graduation project we needed to determine whether the decision about the investment in purchasing a machine for the cold extracted oil is rational. The decision about the purchase is rational only after analysing the market as well as the needs and demands for the product the company produces and after considering the possible revenues and expenses which this machine would create. After analysing the market and examining the existing balance sheet as well as profit and loss of the company it was found that the investment in the machine for the cold extracted oil would be very effective for the company because it would increase the entrepreneur’s initial capital, evident from the balance sheet, and it would also increase the entrepreneur’s profit as shown in profit and loss. The company will also expand their offer on the market. |
