Analysis of financial statements with financial indicators in the selected transportation companies

Vsako podjetje deluje z namenom doseganja maksimalnih poslovnih učinkov. Razmere na sodobnih trgih pa zahtevajo od podjetij optimizacijo lastnega poslovanja in spremljanje le-tega preko finančnih oz. računovodskih podatkov tudi za konkurenco. S finančno analizo pridemo do ocene ekonomskega položaja podjetja, ki pripomore k sprejemanju nadaljnjih odločitev o poslovanju podjetja. V diplomski nalogi sem s pomočjo računovodskih kazalnikov analizirala poslovanje desetih največjih transportnih podjetij v Sloveniji za obdobje od leta 2017 do leta 2019. Podrobneje sem opredelila ekonomski položaj transportne dejavnosti, finančno analizo poslovanja ter analizo s kazalniki. Raziskava temelji na javno objavljenih računovodskih poročilih, pri katerih sem izhajala iz podatkov bilance stanja in izkazov poslovnih izidov. Diplomska naloga je razdeljena na dva delateoretični in raziskovalni del. V teoretičnem delu so predstavljeni osnovni pojmi transportne dejavnosti, splošna določila Slovenskih računovodskih standardov (2016), računovodski izkazi in Pravila skrbnega računovodenja (PSR 8), ki definirajo kazalnike. V raziskovalnem delu sem s pomočjo izbranih kazalnikov analizirala finančno stanje izbranih podjetij v preteklosti in naredila primerjavo med podjetji na podlagi rezultatov izračunov. S pridobljenimi podatki sem izračunala delež dolžniškega financiranja, stopnjo odpisanosti opredmetenih osnovnih sredstev, gospodarnost poslovanja in dobičkonosnost poslovanja. Z računovodsko analizo sem prišla do ugotovitev, da so nekatera transportna podjetja bolj zadolžena, vsa podjetja so poslovala uspešno in dobičkonosno v opazovanem obdobju. Diplomsko delo podaja vpogled v finančno poslovanje najuspešnejših prevozniških podjetij v Sloveniji, kar utegne imeti koristi tako za posamezne prevozniška podjetja kot tudi širše družbene koristi.Each company strives to achieve the best business efficiency. The modern market conditions demand business optimization and its continuous scrutinization with the help of financial and accounting data as well as the reviewing of the competition. The market is increasingly competitive, which also demands flexibility in adapting to the changing market conditions. An estimation of a company’s economic situation is uncovered through a financial analysis, which helps deciding about the future of the business. In the thesis, a financial analysis of the ten biggest transportation companies in Slovenia was undertaken using financial indicators, with a focus on their business from 2017 to 2019. The economic situation of the transportation industry, a business’ financial analysis and an analysis using financial indicators are outlined in detail. The research was based on publicly accessible accounting reports, balance sheets and income statements. The theoretical part of the thesis covers the basic concepts of the transportation industry, requirements stated in the Slovenian Accounting Standards (2016), financial statements and Good Accounting Practice, which defines the financial indicators. The second part is dedicated to the research of the selected companies’ financial situation in the predetermined period of time using the financial indicators and data comparison. Based on the obtained information, we calculated the extent of debt financing, accumulated depreciation rate of tangible fixed assets, operational efficiency of a company and profitability. The results showed that some transportation companies are more indebted than others, however, each company was profitable and effective in their business operations from 2017 to 2019. The thesis offers a valuable insight into the companies\u27 financial management, which can be beneficial to various transportation companies and others