COMPARATIVE ANALYSIS OF EFFECTIVENESS OF TWO CONSTRUCTION COMPANIES

Svetovno gospodarstvo se korenito spreminja. Globalizacija tržišč in internacionalizacija podjetij spreminjata tržno dogajanje. Podjetja se srečujejo s tujo in domačo konkurenco, ki zahtevajo še večjo učinkovitost poslovanja. Zato je zelo pomembno, da se podjetja hitro in pravočasno odzivajo ter sprejemajo kakovostne odločitve pri poslovanju, saj le tako lahko poslujejo uspešno in dosegajo zastavljene cilje. To pa je možno samo z dobrim poznavanjem notranjih in zunanjih dejavnikov, ki vplivajo na poslovanje, kar omogoča kvalitetna analiza poslovanja. V svoji diplomski naloge smo predstavili analizo podjetja NIVO d.d. in podjetja CGP d.d. v obdobju 2008 - 2009. Pri primerjavi sem upošteval, da obe podjetji poslujeta v isti panogi, saj lahko le tako dobimo realne podatke obeh podjetij. V diplomski naloge je podrobno obrazložena analiza poslovanja in vsi kazalniki, ki so v podjetju potrebni, da jih podjetje upošteva. Za analizo med dvema konkurenčnima podjetjema sem se odločil zato, ker je v času recesije potrebno nujno uskladiti vse možnosti, priložnosti ter nevarnosti, ki pretijo na podjetja. Diplomska naloga zajema računovodske in finančne analize obeh podjetij, ki sem jih pripravil s pomočjo objavljenih izkazov na spletni strani Agencije za javnopravne evidence in storitve. Primerjalna analiza nam je pokazala, da je bilo podjetje CGP d.d. bolj uspešno in učinkovito v preteklem obdobju, v primerjavi s podjetjem NIVO d.d..Worldwide, economics is changing drastically. Changes in market are initiated by globalisation of markets and internalisation of companies. Companies are faced with national and international concurrence, which demands bigger and bigger efficiency of operating. Therefore, it is very important for companies to react rapidly and make qualitative decisions in management of operating. Only so, they can operate successfully and achieve their goals. Moreover, all that is possible only by knowing of internals and externals facts those influents on operations. The data source for facts is assured by qualitative performance analyse. In my diploma thesis I will present an analysis company NIVO d.d. and company CGP d.d. during the years 2008 – 2009. In comparison I had to be sure, that both companies work in same industry, because this is the only way, I can get real data from them. In my diploma is also explanation what business analysis is, as also all financials indicators, which are needed in the company. For the analysis between two competitive companies, I have decided because now is the time, when companies should coordinate all possibilities, opportunities and also all threats. My diploma thesis will cover all financial analysis of both companies, which will be prepare with help of already published results on Agency for Public Legal Records and Related Services web site. Comparative analysis has shown us that the company CGP d.d. was more successful and efficient in the previous period, compared with the company NIVO d.d.