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Splošna slika poslovanja podjetja se kaže v temeljnih računovodskih izkazih. Večji pomen dobijo računovodske informacije, če jih uporabimo s pomočjo tehnik in metod analize. Ena izmed njih je analiza finančnega položaja podjetja, saj si s takšno presojo ustvarimo mnenje o strukturi in razmerju med sredstvi ter obveznostmi do virov sredstev. Namen diplomskega dela je s pomočjo bilance stanja in izkaza poslovnega izida ter nekaterih kazalnikov proučiti finančni položaj podjetja in s tem likvidnost podjetja, pri čemer sta bili ugotovljeni gospodarnost in donosnost poslovanja. S takšno analizo lahko podjetje utrdi ali izboljša svoj finančni položaj, s pridobljenimi informacijami pa sprejema ustrezne poslovne odločitve, ki podjetju omogočajo obstoj in razvoj.Diplomsko delo je sestavljeno iz dveh delov. Prvi je teoretični, v katerem so predstavljeni pomeni in opredelitve proučevanih bilanc, finančnih analiz in kazalnikov. Drugi del, ki predstavlja praktični del, pa je nastal na podlagi podatkov, dobljenih v proučevanem podjetju. Na podlagi bilance stanja in poslovnega izida je pripravljena analiza za obdobje 2012, 2013 in 2014 ter izračunani so finančni kazalniki. The overall picture of the company is reflected in the basic financial statements. Financial information has a greater importance if it is used with the techniques and methods of analysis. One of them is a financial position analysis of the company since with this assessment we create an opinion of the structure and relationship between assets and liabilities to sources of assets. The purpose of this thesis was to examine the company's financial situation and the liquidity of the company through a balance sheet and an income statement and some indicators, wherewith we found efficiency and profitability. With such an analysis the company can consolidate or improve its financial situation and use the obtained information to adopt appropriate business decisions, enabling the company to exist and develop.The thesis consists of two parts. The first part is theoretical presenting the means and the definition of the studied balance sheets, financial analyses and indicators. The second part which represents the practical part of the thesis was made on the basis of information obtained in the company. We prepared an analysis for the period 2012, 2013, 2014 and calculated financial ratios based on the balance sheet and the income statement. |
