MANAGEMENT OF FINANCIAL FLOWS IN THE CASE OF SELECTED COMPANY

Vsako podjetje je ustanovljeno z željo po opravljanju določene poslovne dejavnosti in posledično z doseganjem zastavljenih ciljev, ki so običajno finančne narave, to je željo po zaslužku. Tako je tudi nastalo podjetje R-Trade d.o.o, ki ga bomo v nadaljevanju obravnavali. V uvodu diplomske naloge smo opredelili področje problema, s katerim se bomo v nadaljevanju ukvarjali. Pri tem smo si zastavili nekatere predpostavke in omejitve, s katerimi smo se soočali med pripravo naloge. Nato smo definirali pojem finančnih tokov in jih podrobneje opredelili. V nadaljevanju smo razčlenili finančne tokove po dejavnosti in opisali pomen in načrtovanje le- teh. Nadaljevali smo s predstavitvijo temeljnih računovodskih izkazov, ki so osnovni vir informacij za ocenjevanje uspešnosti podjetja. V nadaljevanju smo predstavili finančno funkcijo podjetja, ki je ena najpomembnejših funkcij podjetja, saj obravnava druge funkcije podjetja z denarnega vidika. Nato smo opisali, kako stroški vplivajo na finančne tokove. Sledila je opredelitev kazalnikov finančnih tokov. V zaključku poglavja smo predstavili kakšen vpliv ima na finančne tokove plačilna nedisciplina. V praktičnem delu diplomske naloge smo predstavili podjetje, ki je predmet raziskave. Opisali smo kako upravljajo s sredstvi. Nato smo opredelili terjatve do kupcev doma in v tujini, ter obveznosti do dobaviteljev, na domačem in tujem trgu. Na kratko smo predstavili kako v podjetju spremljajo in obvladujejo stroške. V petem poglavju smo se lotili presojanja uspešnosti podjetja tako, da smo izračunali nekatere kazalnike finančnih tokov in dobljene rezultate interpretirali. Nato smo predstavili in opisali računovodske izkaze in sicer bilanco stanja, izkaz finančnega izida. Poglavje smo zaključili z predstavitvijo statistike finančnih računov. V sklepnem delu smo navedli ugotovitve, do katerih smo prišli med pripravo diplomske naloge in navedli predloge, katere podjetje ne sme zanemarjati pri nadaljnjem poslovanju in upravljanju finančnih tokov da bo lahko tudi v prihodnosti nadaljevalo svojo uspešno pot na trgu.Every company is established with the wish to conduct a certain business activity and to subsequently meet set objectives, mostly objectives of a financial nature, i.e. with the wish to earn money. That is also how the company R-Trade d.o.o., which will be discussed in the course of this thesis, was created. The introduction determines the field of the problem that will be dealt with, setting some hypotheses and limitations that were encountered during the preparation of the thesis. This is followed by a definition of the term cash flow and a precise specification of these flows. The thesis then classifies cash flows by activity and describes the meaning and planning of cash flows. Next, it looks at the basic financial statements, which are the key source of information when assessing a company’s performance. After that, the thesis presents the financial function of a company, which is one of the most important functions of a company as it deals with other functions of the company from the financial point of view. What follows is a description of how costs influence cash flows and a definition of cash flow indicators. The conclusion of the chapter considers what influence the late-payment culture has on cash flows. The practical part of the thesis introduces the company that is the subject of the analysis. It describes the manner in which it manages resources. Then it determines its financial claims against domestic and foreign buyers as well as its obligations towards suppliers in the domestic and foreign market. It briefly presents the way in which costs are monitored and managed in the company. Chapter five provides an assessment of the company’s performance by calculating certain cash flow indicators and interpreting the results. Next, it presents and describes financial statements: the balance sheet and the cash flow statement. The chapter is concluded with a presentation of the statistics of financial accounts. The final part presents conclusions arising from this thesis and offers suggestions that the company should not ignore in its subsequent business operations and in the management of cash flows so that it will be able to continue on its path of success in the market