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V diplomskem delu je predstavljen problem pomanjkanja časa zaposlene v trgovskem podjetju Jagros d. o. o, poslovna enota Majšperk. Prikazan je čas zaposlene, ki ga porabi za določeno aktivnost. V omenjeni trgovini se ukvarjajo z ogromno težavami, ki so podrobneje opisane v diplomskem delu. Težave nastanejo že pri naročanju blaga, dostavi, pomanjkanju prostora v skladišču. Največja težava je ravno nalaganje blaga na police, saj zaposlena dnevno za to aktivnost porabi več kot polovico delovnega časa in ji za delo s strankami ostane dokaj malo časa oz. manj, kot si želimo. S pomočjo analize delovnih dni nam je uspelo najti rešitve in jih podrobneje opisati. Ob izpostavitvi težav smo prišli do rešitev, ki bi zaposleni omogočili več časa in lažje poslovanje. Prikazali smo rešitve, kot so povečanje skladiščnega prostora, manjša popravila po trgovini, uvedba novega programa in večji pregled nad skladiščem. S tem bi omogočili dvig zadovoljstva strank, ki prihajajo v trgovino. The diploma thesis discusses the issue involving a female employee at the Jagros d.o.o. commercial enterprise, the Majšperk business unit, who is faced with constant lack of time. The thesis presents how much time the employee spends carrying out specific activities. The above-referenced shop deals with numerous problems, which are also described in detail. In addition to problems emerging already at the stage of ordering and delivering goods, the storage facility is unable to accommodate the ordered quantities. The greatest problem lies in the arranging of the goods on the shelves as the employee spends over half of her working time performing this activity. As a result, she has relatively little time to handle customers, i.e. she has less time for them than one would like. We therefore analysed working days and came up with certain solutions, which we described in detail. By highlighting the problems, we arrived at solutions that would provide the employee with more time and facilitate her work. We presented solutions which involve extending the storage space, doing minor repairs throughout the shop, introducing a new software and ensuring a better overview of the storage. These measures would also raise the level of customer satisfaction.

Planiranje je del našega vsakdana. Kot je planiranje prisotno v vsakdanjem življenju pri preprostih opravilih, tako je prisotno pri kompleksnejših odločitvah v podjetjih. S planiranjem se v podjetju srečujemo vse od njegovega nastajanja – ustanovitve, razvoja in rasti, delovanja in obnašanja, samega poslovanja, sanacije in ne nazadnje tudi prenehanja podjetja. Z dobrim planiranjem v času obstoja in razvoja, ter delovanja in obnašanja se znatno podaljša življenjska doba podjetja in se prepreči sanacija. V diplomskem delu smo preučevali trgovsko podjetje in presojali planiranje delovanja in obnašanja v podjetju. Trgovsko podjetje je specializirana trgovina na debelo na področju pekarstva, slaščičarstva in gostinstva. Podjetje spada po Zakonu o gospodarskih družbah med majhne družbe. V začetnem delu diplomskega dela smo na splošno opredelili podjetniško planiranje, delovanje in obnašanja v podjetju. V nadaljevanju diplomskega dela smo predstavili trgovsko podjetje, njegovo vizijo in poslanstvo ter temeljne cilje. V obravnavanem podjetju smo ugotavljali in preučevali planiranje, področja planiranja in planiranje angažiranja. Ugotovili smo prednosti in slabosti ter priložnosti in nevarnosti v podjetju in zunaj njega. Menimo, da je največja prednost kakovost prodajnega blaga in dobro poznavanje prodajnih trgov. Največjo slabost pa smo zaznali v veliki koncentraciji domače in tuje konkurence. Na podlagi analiziranja trgovskega podjetja smo opozorili na nekaj področji, v katerih planiranje ni najbolj optimalno. S tem smo podjetju pripomogli k še boljšemu planiranju delovanja in obnašanja ter posledično k boljšemu poslovnemu rezultatu. Planning is a part of a daily life. The same way it is present in a daily life, it is also present in more complex decisions in a company. We apply planning in the company at its formation – establishment, development and growth, operation and behaviour, remediation and even at the dissolution of the company. The lifespan of the company significantly extends with good planning during the business’s existence and development, operation and behaviour, and also prevents the need for the remediation of the company. In this thesis, I studied the trading company and its planning of the operation and behaviour of the company. The trading company is a wholesaler specialized in the bakery, confectionery and catering industry. This company is classified as a small business, according to the Companies Act. In the first part of the thesis, I roughly describe company’s planning and operation, and behaviour in it. In the second part of the thesis, I present the trading company, its vision, mission and primary goals. In the case company, I observed and studied the planning, areas and engagement of planning. I determined advantages and disadvantages and also opportunities, and internal and external threats. The biggest advantage of this company is the quality of the goods they sell and good knowledge of the markets. The biggest threat I was able to determine, was the high concentration of domestic and foreign competitors. Based on the analysis of the trading company, I was able to point out the areas, where planning was not optimised. With this I helped the company to a better planning and behaviour, and consequently to the better business result.

Diplomski seminar obravnava posebnosti računovodenja zalog v trgovinskem podjetju. Računovodenje zalog je lahko dobro samo, če je računovodstvo podjetja dobro organizirano. To pomeni, da podjetje pri vodenju svojih zalog znauporabitiračunovodske informacije. V diplomskem seminarju sem opredelila zaloge trgovskega blaga, predstavila sem pomen zalog za trgovinsko podjetje ter predstavila njihovo vlogo. V diplomskem seminarju omenjene vrste zalog se pri trgovinskih podjetjih pojavljajo najpogosteje. Vsako izmed vrst zalog sem predstavila na podlagi zakonskih določil, strokovnih pravil, knjigovodskih procesov ter možnosti, po katerih se te zaloge lahko vrednotijo. Zakonska določila ter strokovna pravila sem pri lastniških zalogah predstavila predvsem na podlagi zakona o trgovini ter na slovenskih računovodskih standardih, pri konsignacijskih zalogah pa na podlagi obligacijskega zakonika. Pri knjigovodskih procesih sem opredelila listinjenje, razvidovanje oz. evidentiranje ter obračunska poročila. Z listinjenjem sem predstavila listine, ki imajo povezavo z zalogami vse od naročila pa do prodaje. Pri razvidovanju oz. evidentiranju sem opredelila temeljne, pomožne ter operativne knjigovodske evidence. Pri obračunskih poročilih sem omenila temeljna obračunska poročila ter poročila in obračune, ki jih podjetje lahko pripravlja po svoji presoji in niso obvezne, ampak pri vodenju zalog pripomorejo k lažjim nadaljnjim odločitvam. V praktičnem delu diplomskega seminarja sem na preučevanem trgovinskem podjetju X pripravila diagrame narisa za procese, povezane z zalogami (nabavo, prevzem, plačilo računa za nabavljeno trgovsko blago, prodajo ter prejetje plačila za prodano trgovsko blago). Diploma seminar concerns the peculiarities of accounting inventory in a trading company. Accounting of inventories can only be good if accounting in the company is well organized. This means that the company knows how to use the accounting information inkeeping of the inventory. In my diploma seminar,I defined the stocks of merchandise. I explained the meaning of the stocks for a trading company and their role. In diploma seminar are mentioned the kind of stocks that are the most common by trading companies. I presented each kind of stocks on the basis of legal provisions, professional rules, accounting processes and options by which these stocks are valued. I presented legal provisions and professional rules, by the ownership inventories, mostly on the basis of the law on trade and Slovenian accounting standards, and by the consignment stockon the basis of obligational code. By the accounting processes I defined securitisation, recording and accounting reports. By the securitisation, I introduced the documents, which arerelated to stocks from ordering to selling.In the recording field, I defined the basic, auxiliary and operative accounting records. In the section of accounting reports, I defined the basic accounting reports and reports and accounts which the company can prepare at their discretion and are not obligatory, but they contribute to easier further decisions inkeeping of the inventory. In the practical part of diploma seminar I prepared diagrams of elevation for the processes related to stocks (purchasing, takeover, invoice payment for purchased merchandise, sale and receiving payment for the sold merchandise) for the studied company X.

V diplomski nalogi smo naredili primerjalno analizo uspešnosti in učinkovitosti poslovanja domačega trgovskega podjetja Jagros d.o.o. v primerjavi s tujimi trgovskimi podjetji Eurospin EKO d.o.o., Rudnidis d.o.o. in Spar Slovenija d.o.o., ki delujejo na slovenskem območju. Analizo smo izvedli na podlagi preurejenih in prečiščenih računovodskih izkazov družb. S pomočjo izračunanih temeljnih računovodskih kazalnikov smo analizirali premoženjsko-finančni položaj, poslovno uspešnost, učinkovitost in gospodarnost poslovanja ter denarno uspešnost poslovanja družb. Ugotavljamo, da družba Jagros d.o.o. najmanj učinkovito upravlja svoja obratna sredstva (ima najslabši kazalnik obračanja zalog) ter je glede na kazalnike gospodarnosti ter donosnosti sredstev najbolj poslovno uspešna. Na drugih proučevanih področjih (povprečna doba vezave obveznosti do dobaviteljev, pokritost kratkoročnih obveznosti ter dolgoročnih sredstev, donosnost kapitala, denarna izidnost poslovnih prihodkov, pokritost dolgov z denarnim izidom iz poslovanja, prihodki na zaposlenca in dodana vrednost na zaposlenca) družba Jagros d.o.o. v primerjavi z ostalimi konkurenti izkazuje srednje ugodne kazalnike. Čeprav so razlike med nekaterimi kazalniki zelo majhne, je družba Jagros d.o.o. edina družba, ki se ji vrednost večine kazalnikov v opazovanem obdobju izboljšuje, medtem ko njenim konkurentom vrednost večine kazalnikov stagnira ali se celo poslabša. Ugotavljamo, da ima gospodarska kriza v Sloveniji neugoden vpliv na poslovanje trgovskih družb, ki pa je navsezadnje pripomogla družbi Jagros d.o.o. k uspešnejšemu in učinkovitejšemu poslovanju, saj družba v opazovanem obdobju ustvarja večje prihodke in s tem večje čiste dobičke ter hkrati dosega izboljšanje večine proučevanih računovodskih kazalnikov. In the degree paper, a comparative analysis of the business performance and effectiveness of the Slovenian distribution company Jagros d.o.o. has been carried out compared to foreign distribution companies present on the Slovenian market Eurospin EKO d.o.o., Rudnidis d.o.o. and Spar Slovenija d.o.o. The analysis has been carried out on the basis of the rearranged and consolidated bookkeeping indicators of the afore-mentioned companies. Using calculated main financial ratios we analysed the financial position, business performance, effectiveness and economy of operation as well as monetary performance of the companies’ operation. We figured out that the company Jagros d.o.o. is the least effective in managing its current assets (has the worst stock turnover ratio) and is compared to the of economy and profitability of resources the most successful. In other analysed fields (average period of binding the accounts payable, short-term liability and fixed assets ratio, return on capital, monetary outcome of operating revenues, debt ratio with monetary outcome from operation, income per employee and added value per employee), company Jagros d.o.o. shows in comparison to other competitors mid-favourable ratios. Although the differences between some ratios are very small, company Jagros d.o.o. is the only company which has improved values of the majority of the ratios in the observed period, while the values of most of the ratios from the competitors stagnate or even deteriorate. We determined that the financial crisis in Slovenia has an unfavourable effect on the operation of distribution companies. However, in the case of the company Jagros d.o.o. it contributed to a more effective and successful operation, because the company has created more revenues and thus more net profits in the observed period as well as improved the majority of the analysed financial ratios.

Konkurenčna prednost podjetij je v veliki meri odvisna od razvitosti njihovih oskrbnih verig in njihovega managementa. K temu pripomore dobro poznavanje procesov, ki potekajo v oskrbnih verigah, saj management oskrbnih verig povezuje različne funkcije, ki pripomorejo k racionalizaciji stroškov in boljšemu pretoku blaga ter informacij. V diplomskem delu smo predstavili te procese na primeru distribucijske igre »Beer Game«, ki simulira osnovno oskrbno verigo, v katero so vpeti proizvodnja, distributer, grosist in trgovec. Diplomsko delo je razdeljeno na dva dela. V prvem delu smo podali teoretične osnove tematike oskrbnih verig, ki temeljijo na spoznanjih drugih avtorjev. Drugi del pa obsega predstavitev distribucijske igre »Beer Game« in prikaz poteka igranja. V zaključnem delu smo še analizirali rezultate in predlagali boljše ravnanje posameznih igralcev v določenih situacijah. Competitive advantage of firms is largely dependent on development of their supply chains and their management. This makes a good knowledge of the processes taking place in supply chains, because supply chain management connects different functions, which helps to rationalize costs and better flow of goods and information. In the thesis we have presented these processes in the case of distribution game called »Beer Game« which simulates basic supply chain, which are integrated manufacturing, distributor, wholesaler and retailer. The thesis is divided in two parts. In the first part we gave theoretical basics of supply chains alerts, which are based on the findings of other authors. The second part of the presentation covers demonstration of the distribution game »Beer game« and how do you play it.In the final part, we have analyzed results and suggested better management of individual players in different situations.

V teoretičnem delu diplomske naloge je predstavljen povzetek splošnih dejstev o nabavnem poslovanju. Gre za opredelitev pojmov same nabave, njenih temeljnih ciljev in nalog. Opisan je potek nabavnega procesa in potek raziskave nabavnega trga. Nekaj pozornosti sem posvetila tudi dobaviteljem in nabavnemu trženju. Podrobneje sem opisala trgovsko podjetje na debelo, nabavno poslovanje v takem podjetju in skladiščno poslovanje. Praktični del naloge predstavlja oris nabavnega poslovanja v konkretnem podjetju, kjer sem zaposlena. Predstavila sem osnovne značilnosti podjetja, opisala s kakšnim trgovskim blagom trgujemo, kdo so naši dobavitelji in kupci. V osrednjem delu sem se osredotočila na potek nabavnega poslovanja, oz. na faze nabavnega procesa. Nalogo sem zaključila s konkretnimi predlogi za izboljšanje nabavnega poslovanja v podjetju. The theoretical part of the degree represents the summary of general facts about supply managament. It defines the purchase, its aims and tasks. I made a presentation of the course of purchasing process and the course of purchasing market research. Some attention is also given to suppliers and supply marketing. Then follows the detailed description of trading company in the wholesale, supply managament in such a company and some facts about warehousing. Practical part of degree covers supply managament in actual company, where I work. I presented the basic features of the company, its merchandise and its suppliers and buyers. In the central part I focused on the course of supply managament process or on the phases of the process. I concluded a degree with some concrete suggestions for improvement of supply managament in the company.