Podjetniki in njihova percepcija temeljnih kazalcev poslovanja podjetij - Kozar, Goran (G. Kozar, 2017)
Nenehne spremembe so glavni vzrok, ki vplivajo na segment podjetništva, ki ima zelo velik pomen v poklicnem življenju. Namen vsakega podjetnika je zadovoljevati tržne potrebe, hkrati pa dosegati želeni dobiček. Do želenega dobička pride, kadar izkoristi poslovne priložnosti, ki jim doda novo in večjo dodano vrednost. V diplomskem seminarju je obravnavana tema podjetniki in njihova percepcija temeljnih kazalcev poslovanja podjetja. Pri tem gre za predstavitev pravno-organizacijske oblike samostojnega podjetnika in njegovih posebnosti poslovanja. V prvem delu so predstavljene značilnosti pravno-organizacijske oblike, postopek registracije, obdavčitev ter prispevki s strani samostojnega podjetnika in strokovna pravila na področju računovodstva za samostojnega podjetnika. Uspešnost in učinkovitost poslovanja podjetja lahko spremljamo na več načinov. En način, ki je predstavljen, je klasičen način z različnimi temeljnimi kazalci poslovanja podjetja. Te dajo informacije o poslovanju, ki so namenjene podjetnikom, ki vodijo in usmerjajo podjetje. Praktični del zajema predstavljene samostojne podjetnike iz pomurske regije, ki opravljajo različno dejavnost in značilnosti posamezne dejavnosti. Namen diplomskega seminarja je predstaviti pravno-organizacijsko obliko podjetnika in posamezne temeljne kazalce poslovanja podjetja ter njihovo uporabno vrednost, na podlagi ugotovitev pa izboljšati poslovanje na posameznih področjih, kjer je to potrebno. Praksa/analiza kaže, da podjetniki ne poznajo temeljnih kazalcev poslovanja podjetja ter njihove uporabne vrednosti, kaj šele da bi jih uporabljali. Dejstvo je, da zaradi malega obsega poslovanja nimajo potrebe, da bi si sami urejali računovodske zadeve, zato se obračajo na specializirana podjetja, ki se ukvarjajo s tovrstno dejavnostjo. Constant changes are the main cause of affecting on the segment of the business, which has a big importance in professional life. The aim of each entrepreneur is to satisfy the market needs, while at the same time to achieve the desired profit. The profit comes when entrepreneur take advantage of the business opportunities that adds a new and greater added value. In the diploma seminar is discussed the topic of entrepreneurs and their perception of the fundamental business indicators of the company's operations. This is the presentation of legal-organisational form of the independent entrepreneur and its peculiarities of the business. In the first part are presented the characteristics of the legal-organizational forms, the process of registration, taxation, and contributions by a private entrepreneur and expert rules in the field of accounting for a private entrepreneur. The effectiveness and efficiency of the operations of a company can be monitored in several ways. One way that is presented, it is a classic mode with various fundamental indicators of business of the company. These give information on the operations, which are intended for entrepreneurs who lead and direct a company. The practical part covers independent entrepreneurs from the pomurska region, which carry out a different activity and the characteristics of the individual activities. The purpose of the diploma seminar is to present the legal-organizational form the entrepreneur and the individual fundamental indicators of business and their useful value, on the basis of the findings to improve operations in specific areas, where this is necessary. The analysis shows that entrepreneurs do not know the fundamental indicators of business and their useful value. They even don't use them. The fact is that due to their small-scale business they do not have the need for managing the financial affairs by themselves therefore they have recourse to specialised companies which dealing with this activity.