BUSINESS ANALYSIS OF DAIRY COMPANIES IN SLOVENIA

Raziskavo smo opravili z namenom ugotavljanja in primerjanja poslovanja petih slovenskih podjetij, ki se ukvarjajo s proizvodnjo in predelavo mleka in mlečnih izdelkov. Opravili smo jo s pomočjo analize poslovanja, s katero smo preverili finančno stanje podjetij. Cilj raziskave je bil ugotoviti poslovni izid, finančno stanje, stanje sredstev in kapitala ter stanje stroškov in produktivnosti, v analizo vključenih podjetij. Podatke za analizo smo pridobili iz bilanc stanja, izkazov poslovnega izida in računovodskih izkazov za obdobje med letoma 2011 in 2014. Ugotovili smo, da imajo večja podjetja sicer višje prihodke, vendar jim to še ne zagotavlja boljšega poslovnega izida. S pomočjo kazalnikov smo tudi ugotovili, da imajo manjša podjetja sicer boljše razmerje med poslovnim izidom in ustvarjenimi prihodki, vendar imajo večja podjetja možnost večje proizvodnje in širše pokritosti trga in lažjega dostopa do kupcev. Kljub prednostim večjih podjetij je raziskava pokazala, da so se njihovi prihodki v opazovanem obdobju zniževali, medtem ko so manjša podjetja svoje prihodke povečevala. Ugotovili smo, da so se podjetja poslovnega izboljševanja lotevala predvsem z zniževanjem stroškov. Na podlagi opravljene raziskave smo ugotovili pomen pravilnih poslovnih odločitev in rednih analiz poslovanja.The purpose of the research was to determine and compare business performance of five Slovenian companies engaged in the production and processing of milk and dairy products. The research was conducted through the business analysis, which examined the financial situation of the companies. The objective of the research was to determine the business result, financial situation, condition of assets and capital and condition of costs and productivity of the companies involved in the analysis. The data for the analysis was obtained from the balance sheets, profit and loss accounts and financial statements for the period between 2011 and 2014. We observed higher income in larger companies, which, however, did not necessarily guarantee a better production outcome. With the aid of the indicators we established that smaller companies have a more favourable ratio between profit and income, but on the other hand, larger companies have the possibility of higher production, wider market coverage and easier access to customers. Despite the advantages of larger companies, the research revealed that their income decreased during the observation period, while smaller companies increased their income. We determined that the companies undertake the business improvement mainly by reducing costs. Based on the research we established the importance of right business decisions and regular business analysis