Uporaba računovodskih izkazov za indikatorski sistem za ocenjevanje gradbenih podjetij - Kiss, Médi (M. Kiss, 2016)
Računovodski izkazi so osnovni vir podatkov, ki omogočajo razkritja finančnega in tudi splošnega poslovanja podjetij. V diplomski nalogi sem obravnavala poslovanje trinajstih izbranih velikih gradbenih podjetij v Sloveniji, pri čemer sem uporabila njihove javno dostopne računovodske izkaze za obdobje od 2005 do 2014. Od navedenih podjetij je v obravnavnem obdobju osem podjetij doživelo stečaj. V prvem delu diplomske naloge sem opisala ključna računovodska izkaza, potrebna za razumevanje obravnavane teme, to sta bilanca stanja in izkaz poslovne uspešnosti. Predstavila sem še metodi, ki sem ju uporabila v drugem delu diplomske naloge, in sicer metodo s kazalniki ter metodo z izračunom Z-faktorja. V drugem delu sem na podlagi zbranih podatkov, pridobljenih iz baze AJPES, naredila primerjavo vpliva kazalnikov na uspešnost podjetij ter preverila metodo agregatnega indeksa po metodi Z-faktor. Vrednotenje za podjetja z uporabo standardnih kazalnikov poslovanja sem razširila s petimi dodatnimi indikatorji, ki posebej dopolnjujejo razumevanje poslovanja gradbenih podjetij. Na podlagi analize dveh skupin (A) gradbena podjetja, ki še vedno poslujejo, in (B) podjetja, ki so šla v obdobju 2005–2014 v stečaj, ugotavljam, da že sami računovodski izkazi omogočajo zgodnjo identifikacijo težav v podjetju, kar lahko kasneje vodijo v stečaj podjetja. Financial statements are an important source of information enabling disclosure of the financial and also general performance of a company. The thesis are addressing the performance of the 13 selected, large civil engineering companies in Slovenia using their publically available financial statements for the period 2005–2014 available from AJPES. Of 13 companies 8 companies went bankrupt in the addressed period of time. In the first part of the thesis I describe after general overview of the contents of financial statements necessary for overall understanding of the balance sheet and income statement. In the second part of my thesis paper the index method and the method with calculation of Zfactor is applied for the selected companies. In the second part I have performed a comparison of the selected indicators on the selected and Z-factor analysis. Standard set of evaluation approaches was later expanded with 5 new indicators which could be considered as important indicators demonstrating some specific characteristics in construction sector. Based upon the comparison of the two aggregated groups (A) still active construction companies and (B) construction companies which went bankrupt in the period 2005–2014 I can confirm that the financial statements alone enable early identification of critical situations in a company which can later result in its bankruptcy.