COMPARISON ANALYSIS OF OPERATIONAL EFFECTIVENESS AND PROSPERITY BY COMPANY X AND TWO DOMESTIC COMPETITORS

V diplomski nalogi smo obravnavali analizo uspešnosti in učinkovitosti poslovanja na podlagi računovodskih kazalnikov podjetja X v primerjavi z dvema domačima konkurentoma v triletnem obdobju. Ključni pokazatelji uspešnosti in učinkovitosti poslovanja so kazalniki plačilne sposobnosti, gospodarnosti in uspešnosti. Vsi omenjeni kazalniki so bili pod standardno mejo in slabši od kazalnikov konkurenčnih podjetij. Podjetje je bilo v zadnjem letu ob dnevu zapadlosti sposobno poravnati le največ 37% dolgoročnih ter največ 63% kratkoročnih obveznosti. Vrednost kapitala je v zadnjem letu predstavljala le še slabo petino lastniškega kapitala iz leta 2012. Celotna gospodarnost se je zmanjšala za 12%, gospodarnost poslovanja pa za 6%. Prihodki podjetja so v zadnjih dveh letih upadli za 7%, odhodki pa so se v zadnjem letu povečali za 13%. Za nadaljevanje poslovanja podjetja se mora podjetje finančno prestrukturirati, morda s prenosom terjatev bank upnic v kapital. Za rešitev podjetja pride v poštev tudi njegova prodaja in s tem potrebna dokapitalizacija ali pa prodaja oz. zaprtje dela podjetja in s tem ukinitev dela proizvodnje.In this thesis, we discuss the analysis of operational effectiveness and prosperity on the basis of the accounting indicators of company X in comparison with two domestic competitors in a three-year period. Key performance indicators are indicators of solvency, economy and prosperity. All of these indicators were under the standard limit and worse than indicators of competitive companies. In the last year the company was able to pay on the maturity day a maximum of 37% long-term and a maximum of 63% short-term liabilities. The value of capital in last year included only one fifth of the ownership capital from 2012. total operating efficiency decreased for 12% and operating efficiency decreased for 6%. The revenues of the company decreased for 7% and the expenses increased for 13%. If the company wants to continue the business, it needs the financial restructuring, perhaps by transferring assets from creditor banks in capital. Another solution fort he company could be its sale or sale of part of company with the abolition of part of production