20.500.12556/ReVIS-13362 Faktorska analiza računovodskih kazalnikov slovenskih komunalnih podjetij Factor Analysis of Accounting Indicators in Slovenian Utility Companies Analiziranje poslovanja podjetij s pomočjo računovodskih kazalnikov različnim deležnikom omogoča vpogled v njihovo poslovanje in presojanje njihove uspešnosti ter je pomembno orodje podjetja pri odločitvah glede njihovega nadaljnjega poslovanja. V magistrskem delu smo se osredotočili na poslovanje slovenskih komunalnih podjetij. Analiza, ki temelji na vzorcu 30 podjetij iz komunalne dejavnosti, je izvedena na podlagi računovodskih izkazov za leto 2023. Komunalna podjetja so po večini javna podjetja, pri katerih maksimizacija dobička ni glavni cilj poslovanja, zato smo v raziskavi identificirali in analizirali njihove ključne računovodske kazalce, ki najbolj vplivajo na njihovo poslovno uspešnost. V pregledu literature smo obravnavali analizo poslovanja, računovodske izkaze, računovodske kazalnike, faktorsko analizo in posebnosti panoge komunalnih podjetij. Raziskava proučuje korelacijo med izbranimi računovodskimi koeficienti, ki kažejo poslovno uspešnost komunalnih podjetij v Sloveniji, in prepoznava faktorje uspešnosti njihovega poslovanja. Prav tako se osredotoča na ugotavljanje, koliko celotne variance v poslovni uspešnosti komunalnih podjetij lahko pojasnimo s prepoznanimi faktorji in razvršča podjetja glede na te faktorje, ki so rezultat faktorske analize. Nazadnje raziskava proučuje, kako lahko izbrano komunalno podjetje Komunala Trebnje, d. o. o., uporabi prepoznane faktorje za izboljšavo svojega poslovanja. Uporabili smo različne statistične metode, vključno z analizo glavnih komponent, s katero smo poenostavili množico kazalnikov in izpostavili tiste, ki najbolje pojasnjujejo razlike med podjetji. Business performance analysis based on financial ratios provides stakeholders with insights into a company's operations and helps assess its success. This makes it an important tool for making decisions about the company's future. This thesis focuses on Slovenian utility companies. The analysis, conducted on a sample of 30 companies from the utility sector, is based on financial statements from 2023. Unlike other businesses, utility companies are primarily public entities, where profit maximization is not the primary goal. Therefore, our research concentrates on identifying and analysing the key financial ratios that most significantly impact their success. In the theoretical review, we cover topics such as business performance analysis, financial statements, financial ratios, factor analysis, and the specifics of the utility sector. The research examines the correlation between selected financial ratios that indicate the business success of Slovenian utility companies and identifies the factors contributing to their success. It also determines how much of the total variance in the business success of utility companies can be explained by these identified factors and ranks the companies based on these factors, identified through factor analysis. Finally, the research explores how an individual utility company can use these identified factors to improve its performance. Various statistical methods were employed, including principal component analysis, to simplify the numerous ratios and highlight those that best explain the differences between companies. analiza poslovanja računovodski izkazi računovodski kazalniki faktorska analiza komunalna podjetja. business performance analysis financial statements financial ratios factor analysis utility companies. true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-03-24 19:52:59 2026-03-24 19:52:59 2026-04-14 11:29:46 0000-00-00 00:00:00 2026 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 14702 274187011 MAG_Perme_Patricija_2026.pdf MAG_Perme_Patricija_2026.pdf 1 67DC580DBB319765ABEA75468377FCBC 12161b4d67681aef1db1895f38a374fcf20e7ce174079fef4320e64663bea4c7 ae964686-27b2-11f1-aa40-001a4af901a5 https://revis.openscience.si/Dokument.php?lang=slv&id=15910 Univerza v Novem mestu - Fakulteta za ekonomijo in informatiko 0 0 0