A financial performance analysis of companies in the municipalities of Ajdovščina and Vipava

Namen magistrskega dela je bil raziskati in preučiti strokovno literaturo konstrukta uspešnosti ter prikaz meril in kazalnikov, s pomočjo katerih je uspešnost mogoče ugotavljati. Analizo smo opravili s pomočjo enajstih dostopnih kazalnikov o uspešnosti v javno dostopni bazi GVIN Bisnode. V empiričnem delu smo opravili sistematičen pregled izbranih finančnih meril in kazalnikov v 111 podjetjih v občinah Ajdovščina in Vipava za obdobje 2019 ter jih medsebojno primerjali in komentirali. Iz vsake gospodarske dejavnosti smo pridobili maksimume, minimume, srednje vrednosti in odstopanje določenega rezultata pri naslednjih kazalnikih: dodana vrednost, EBITDA, ROE, ROA, gospodarnost poslovanja, denarni cikel in enostavni denarni tok. Ob koncu empiričnega dela smo predstavili ključne rezultate in jim dodali analizo srednje vrednosti vseh rezultatov in odstopanje. V zaključnem delu magistrske naloge smo podali predloge za morebitno nadaljnje raziskovanje iz vsebinskega in metodološkega vidika.The purpose of the master\u27s thesis was to research and study the professional literature of the performance construct and to present the criteria and indicators by which performance can be determined. The analysis was performed using eleven accessible performance indicators in the publicly accessible GVIN Bisnode database. In the empirical part, we performed a systematic review of selected financial criteria and indicators in 111 companies in the municipalities of Ajdovščina and Vipava for the period 2019 and compared and commented on them. From each economic activity we obtained maxima, minima, mean values and deviation of a certain result in the following indicators: value added, EBITDA, ROE, ROA, business efficiency, cash cycle and simple cash flow. At the end of the empirical work, we presented the key results and added to them the analysis of the mean value of all results and the deviation. In the final part of the master\u27s thesis, we gave suggestions for possible further research from a substantive and methodological point of view