Financial analysis of Pošta slovenije

Finančna analiza je ključni del celotne analize podjetja v gospodarstvu. Glavni cilj vsakega podjetja je s pomočjo učinkovitega vodenja poslovanja doseči najboljše poslovne rezultate. Za sprejemanje pomembnih poslovnih odločitev potrebuje vodstvo zanesljive informacije iz različnih virov, zato so rezultati finančne analize ključni pri teh odločitvah. Na podlagi računovodskih izkazov, ki ponujajo vpogled v preteklo uspešnost podjetja, ter s pravilno analizo teh podatkov lahko ustvarimo realno sliko o poslovanju podjetja, kar pomaga vsem vpletenim pri oblikovanju usmeritev za prihodnost. Te pridobljene informacije bistveno olajšajo proces odločanja in načrtovanja pri razvoju podjetja. S pomočjo rezultatov ocenimo finančni in ekonomski položaj podjetja ter njegovo zdravje. V nalogi smo na podlagi računovodskih izkazov ter finančnih kazalnikov in modelov določili finančno stanje podjetja Pošta Slovenije. Uporabili smo zgolj kazalnike, ki so ključni pri finančni analizi, upoštevali pa smo podatke med leti 2018 in 2022, ki smo jih pridobili v letnih poročilih podjetja. V teoretičnem delu smo predstavili možna finančna tveganja ter opisali računovodske izkaze in kazalnike ter modele finančne analize. Predstavili smo tudi optimalno strukturo kapitala. V praktičnem delu smo opisali podjetje ter predstavili rezultate finančne analize, na podlagi kazalnikov in modelov. Prikazali smo tudi horizontalno in vertikalno finančno strukturo ter stroške kapitala in obratni kapital v podjetju. Skozi nalogo smo raziskovali enega izmed večjih finančnih problemov, to je zlato bilančno pravilo. Rezultati analize so pokazali, da se v podjetju držijo najpomembnejšega pravila. Prav tako so rezultati pokazali, da se v podjetju ne soočajo s prevelikimi finančnimi tveganji, oz. da ta pravilno obvladujejo. Vse to so nam namreč pokazali rezultati finančnih kazalnikov ter modelov. Podjetje je stabilno, likvidno ter kreditno sposobno.Financial analysis is a key part of the overall analysis of a company in the economy. The main goal of any company is to achieve the best business results through effective business management. To make important business decisions, management needs reliable information from a variety of sources, so the results of financial analysis are crucial to these decisions. Based on financial statements that provide insight into the past performance of the company, and with the proper analysis of this data, we can create a realistic picture of the company’s operations, which helps all involved in shaping directions for the future. This information significantly facilitates the decision-making and planning process in the development of the company. With the help of the results, we assess the financial and economic situation of the company and its health. In the thesis, we determined the financial position of Pošta Slovenije based on the financial statements and financial indicators and models. We only used indicators that are key to financial analysis, considering data from 2018 to 2022 obtained in the company’s annual reports. In the theoretical part, we presented possible financial risks and described financial statements, indicators, and models of financial analysis. We also have an optimal capital structure. In the practical part, we described the company and presented the results of the financial analysis, based on indicators and models. We also showed the horizontal and vertical financial structure, as well as the cost of capital and working capital of the company. One of the biggest financial problems is the golden rule of balance. The results of the analysis showed that the company follows the most important rule. The results also showed that the company does not face excessive financial risks or that they manage them properly. All this is shown by the results of financial indicators and models. The company is stable, liquid, and creditworthy