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Nenehne spremembe privedejo organizacije do situacije, ko je odzivnost najboljša lastnost spoprijemanja s spremembami v poslovnem svetu. Prav analiza poslovanja nam omogoča konstanten nadzor nad poslovnimi premiki znotraj organizacije, tako pričakovanimi kot nepričakovanimi, saj nam nudi celovit pregled poslovanja. Diplomsko delo je predvsem osredotočeno na učinkovitost in uspešnost delovanja izbranega zavoda, kateri se bosta preverjali s pomočjo računovodskih izkazov ter finančnih in nefinančnih kazalnikov. Namen diplomskega dela je bil z oceno učinkovitosti in uspešnosti poslovanja v opazovanih letih izoblikovati predloge za izboljšave ter ponuditi zavodu in uporabnikom storitev podrobnejši vpogled v delovanje CSD Severna Primorska, medtem ko je cilj bil analizirati in prikazati poslovanje izbranega zavoda ter pri tem ugotoviti možna odstopanja. Analiza poslovanja je bila osnovana na treh računovodskih izkazih, to so bili: bilanca stanja, izkaz poslovnega izida in izkaz denarnih tokov za leta 2017, 2018, 2019 in 2020. Izvedena je bila tudi analiza s finančnimi in nefinančnimi kazalniki poslovanja, pri čemer obstajata dva finančna kazalnika, ki prikažeta učinkovitost poslovanja. To sta: kazalnik gospodarnosti in kazalnik donosnosti. Kazalnik investiranja, kazalnik financiranja, kazalnik plačilne sposobnosti, kazalnik obračanja, kazalnik produktivnosti in kazalnik denarnega toka pa kažejo na uspešnost poslovanja. Analiziranje nefinančnih kazalnikov je prav tako pomemben korak, saj prikažejo pogled na poslovanje organizacije, ki ga skozi finančne kazalnike ne vidimo, na primer dobimo vpogled v poslovanje s strankami in njihovo zadovoljstvo, v notranje poslovne procese in v rast oziroma razvoj organizacije. Po opravljeni analizi je bilo ugotovljeno, da je zavod v obdobju 2017–2020 posloval gospodarno, učinkovito in uspešno. Diplomsko delo lahko služi kot vodilo za podrobnejšo analizo pri poslovanju Centra za socialno delo Severna Primorska v prihodnje. Constant changes bring organisations to situation in which is the responsiveness the best virtue to cope with changes in the business world. The analysis of business allows us constant control over business movements within the organisation, both expected and unexpected, as it offers us a comprehensive overview of business. The diploma work is mainly focused on the efficiency and effectiveness of the selected institution, which will be verified with the help of accounting certificates and financial and non-financial indicators. The aim of the diploma work was to evaluate the efficiency and effectiveness of business in the observed years to develop proposals for improvements and to offer the institution and service users a more detailed insight into the operations of CSD Severna Primorska, while the goal was to analyse and presented business performance of the selected institution in order to identify possible deviations. The business analysis was based on three financial statements, namely: balance sheet, income statement and cash flow statement for year 2017, 2018, 2019 and 2020. An analysis was also performed with financial and non-financial indicators of business performance wherein are two financial indicators that better shows us the efficiency and these two are the economy indicator and the profitability indicator. The investment indicator, the financing indicator, the solvency indicator, the turnover indicator, the productivity indicator and the cash flow indicator tend to show more business performance or effectiveness than efficiency. Analyzing non-financial indicators is also an important step, as it shows a view of the organisation’s operations that we do not see through financial indicators, for example, we gain insight into business with costumers and their satisfaction, into internal business processes and into the growth or development of the organisation. After analysis was done, it was established that institution in period 2017 – 2020 was operating economically, efficiently and successfully. The diploma work can serve as a guide for a more detailed analysis of the Center for social work Severna Primorska in the future. |
