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Vsaka organizacija tako javnega kot zasebnega sektorja se trudi iz leta v leto boljše poslovati. Cilj javnega sektorja je, da se zadovolji potrebe uporabnikov, v zasebnem sektorju pa je cilj dobiček. Večji kot je, bolj organizacija raste in se razvija. Vse to pripelje do dejstva, da morajo uspešnosti poslovanja slediti. Tu v igro vstopijo kazalniki merjenja. Z njimi lahko organizacija sledi svoji uspešnosti, tako rečeno donosnosti, gospodarnosti, produktivnosti, plačilni sposobnosti itd. Namen diplomskega dela je analizirati učinkovitost in uspešnost poslovanja Zavoda za mladino in šport Trbovlje, hkrati pa preučiti kazalnike donosnosti oziroma rentabilnosti, gospodarnosti oziroma ekonomičnosti ter produktivnosti oziroma proizvodnosti. Analiziralo se bo tudi ostale kazalnike iz finančno-računovodskega vidika. Slednji so plačilna sposobnost, kazalnik financiranja, kazalnik investiranja. Analiza bo opravljena tudi na področju ekonomičnosti zavoda, na različnih področjih izvajanja – kavarna, hostel, bazen Trbovlje. Z analizo bo mogoče ugotoviti, ali Zavod za mladino in šport uspešno posluje na vseh področjih delovanja in kje bi lahko poslovanje še izboljšalo. Z analizo bo mogoče izpostaviti najbolj gospodarno dejavnost. Cilj diplomskega dela je seznaniti splošno javnost o poslovanju Zavoda za mladino in šport ter jo povabiti k sodelovanju. Vsak nov aktivni udeleženec doprinese svoj delež do uspešnega poslovanja. Cilj teoretičnega dela je preučiti literaturo na področju javnih zavodov, njihovih pravilnikov in aktov poslovanja ter zajeti vse informacije o uspešnem poslovanju, torej ekonomičnost, donosnost, produktivnost. Cilj empiričnega dela pa bo analizirati vse kazalnike, ki kažejo na učinkovitost in uspešnost poslovanja. Namen diplomskega dela je bil dosežen, in sicer zavod je uspešno posloval v obdobju 2020-2022, najbolj ekonomična dejavnost pa je hostel. Every organization, both public and private sector, tries to do better business year after year. The goal of the public sector is to satisfy the needs of users, while the goal of the private sector is profit. The bigger it is, the more the organization grows and develops. All this leads to the fact that business performance must be tracked. This is where measurement indicators come into play. With them, the organization can track its performance, profitability, economy, productivity, solvency, etc. The purpose of the thesis is to analyze the performance of the Trbovlje Institute for Youth and Sports, and at the same time to examine indicators of profitability economy and productivity. Other indicators will also be studied and analyzed from a financial and accounting point of view. The latter are solvency, financing indicator, investment indicator. The analysis will also be carried out in the field of economics, in various areas of implementation - cafe, hostel, swimming pool Trbovlje. With the analysis, it will be possible to determine whether the Institute for Youth and Sports is operating successfully in all areas of operation and where operations could be improved. By analyzing, it will be possible to highlight the most economical area. The aim of the thesis is to inform the general public about the operations of the Institute for Youth and Sport and thereby attract them to participate. Each new active participant contributes their share to successful business. The aim of the theoretical part is to study the literature in the field of public institutions, their rules and business acts, and to cover all information about successful business operations, i.e. economy, profitability, productivity. The aim of the empirical work will be to analyze all the indicators that indicate the success of the business. The aim of the thesis was achieved, namely the institute operated successfully in the period 2020-2022, and the most economical activity is the hostel.

With over 50 years of oil exploration and exploitation in the Niger Delta, there has been an increasing rate of environmental degradation due to hydrocarbon pollution. This study is aimed at tracing the sources of the oil spills and the distribution of pollutants in selected communities in the Niger Delta using geo-chemical techniques. A total of sixteen samples made up of ten crude oil-impacted soil samples taken at a depth of 30 cm and six water samples (two from boreholes, two from burrow pits and two from surface water – one from a river and the other from rain harvest as control) were collected. The identification and quantification of aliphatic hydrocarbons (AHs) and polycyclic aromatic hydrocarbons (PAHs) in the samples were performed with an Agilent 7890B gas chromatography flame ionisation detector (GCFID). The AHs including pristane and phytane, together with seventeen priority PAHs, were identified. The values of AHs and PAHs in the water samples ranged from 0.13 mg/l to 5.78 mg/l and 0.09 mg/l to 1.109 mg/l, respectively, while that for the soil samples ranged from 22.52 mg/kg to 929.44 mg/kg and 10.544 mg/kg to 16.879 mg/kg, respectively.

Rapid expansion of settlements and related infrastructures is a global trend that comes with severe environmental, economic, and social costs. Steering urbanization toward well-balanced compactness is thus acknowledged as an important strategic orientation in UN Sustainable Development Goal 11 (SDG-11) via the SDG-indicator “Ratio of land consumption rate to population growth rate.” The EU’s simultaneous commitment to being “a frontrunner in implementing [ . . . ] the SDGs” and to striving for “no net land take until 2050” calls for relating the concepts of land consumption and land take to each other. Drawing on an EU-centred questionnaire study, a focus group and a literature review, we scrutinize definitions of land consumption and land take, seeking to show how they are interrelated, and questioning the comparability of respective indicators. We argue that conceptual clarifications and a bridging of the two notions are much needed, and that the precision required for definitions and applications is context-dependent. While approximate understandings may suffice for general communication and dissemination objectives, accurate and consistent interpretations of the discussed concepts seem indispensable for monitoring and reporting purposes. We propose ways of addressing existing ambiguities and suggest prioritizing the term land take in the EU context. Thereby, we aim to enhance conceptual clarity around land consumption and land take—a precondition for solidly informing respective policies and decisions.

Upravljanje s populacijami divjadi v Sloveniji temelji na kontrolni metodi, v okviru katere se spremlja dinamiko več bioloških kazalnikov (npr. telesne mase, trofejne vrednosti rogovja). Predpostavlja se, da bodo le-ti reagirali na spreminjanje populacijskih gostot, kar pa ni zagotovljeno. Namen naloge je bil preveriti uporabnost štirih potencialnih kazalnikov kontrolne metode (telesne mase, trofejne vrednosti, spolno razmerje med mladiči, indeks rodnosti). Podatki o divjadi (jelenjad in srnjad) so bili pridobljeni na območju LPN Medved Kočevje, za obdobje 1986-2012. Za celotno obdobje so bile izračunane ocene populacijskih gostot, vrednosti različnih okoljskih dejavnikov in vrednosti kazalnikov. Nato se je ugotavljal vpliv populacijskih gostot in okoljskih dejavnikov na vrednosti kazalnikov. Rezultati naloge temeljijo na predpostavki, da je dinamika gostote ciljnih vrst dobro ocenjena. Od obravnavanih kazalnikov je pri obeh vrstah najboljšo korelacijo s populacijskimi gostotami pokazalo spolno razmerje med mladiči. Kot kazalnik s opoleg spolnega razmerja pogojno uporabne še telesne mase mladičev in enoletnih osebkov jelenjadi, ki so pokazale šibek odziv na spremembo populacijske gostote. Rezultati so pokazali, da je vpliv okoljskih dejavnikov na kazalnike zelo velik, zato jih je potrebno pri njihovi interpretaciji upoštevati. Še posebej to velja za zimsko vreme, obrode drevesnih vrst in poletne suše. Trenutno uveljavljeni kazalniki kontrolne metode (telesne mase, trofejne vrednosti) so pokazali slabši odziv na spreminjanje populacijskih gostot, kot je veljalo dosedanje prepričanje. Wildlife populations in Slovenia are managed through adaptive management whichis based on several biological indicators (e. g. body weight, antler trophy value). It is supposed, that such indicators would respond to the changes in population density, which is not assured. The main purpose of this thesis was to evaluate four potential indicators for use in adaptive management (body weight, trophy value, offspring sex ratio, fertility index). Wildlife data (red- and roe deer) were collected in State hunting reserve withthe special purpose Medved Kočevje, between the period of 1986 to 2012. For the entire period population density estimates, data about environmental factors and indicators were calculated. Indicators were then compared to population densities and environmental factors. The results are based on the assumption that density dynamics of the target species are well estimated. Of the indicators discussed, the offspring sex ratio showed the best correlation with population density in both red- and roe deer population. In addition to the offspring sex ratio, also fawn and yearling red deer body weights are suitable for use as an indicator, even though body weight showed only a weak response to changes in population density. The results showed that the impact of environmental factors on the indicators is very high. This should be taken into account when interpreting the indicators. The strongest influence showed the winter weather, mast years and summer drought. Currently implemented indicators (body weight, trophy value) showed a lower response to estimated density changes as it had been believed before.

Diplomsko delo obravnava uporabnost pripravljenega uravnoteženega sistema kazalnikov v gozdarstvu, kjer je bilo ugotovljeno, da sam sistem daje vodstvu gozdnogospodarskega podjetja informacije o delovanju podjetja, le-te pa pripomorejo k sprejemanju odločitev. Skozi pripravo naloge je bilo ugotovljeno, da je tak sistem kazalnikov živ in ga je potrebno nenehno dopolnjevati in izboljševati. Proučevan uravnotežen sistem kazalnikov je sistem za spremljanje uspešnosti poslovanja gozdarske gospodarske družbe, ki bo ob uspešni uveljavitvi sistema kazalnikov podjetju pomagal do dodatnih del in s tem do finančnih prilivov, ki so pomembni za delovanje in obstoj podjetja. Diploma work deals with applicability of ready-to-use balanced scorecard in forestry. It has been ascertained that the system itself provides the forestry management with the information about the company operation, which then contributes to make decisions. Through the diploma preparation it has been noticed that such scorecard system is alive but it constantly needs supplement and improvement. Well studied balanced scorecard is a system for monitoring the success of forestry company operation. Successfully incorporated balanced scorecard will help the company to get new business deals and therefore new inflows, which are important for operation and existence of the company.

Comparing diversified agri‐environmental (AE) collective schemes in their capability to provide AE public goods faces great challenges, mostly because of their diversified nature and relatively new way to approach the provision of AE public goods. The state of the art is that there are not yet any common quantitative indicators or data to build a multi‐criteria decision‐making (MCDM) model to compare it with other practices and to set the strategic plan for the scheme’s improvement. Nevertheless, some qualitative common data of SWOT analyses are available, but the question remains how to simultaneously compare several SWOT analyses in an MCDM model. This study introduces a new way of transforming the qualitative results of SWOT analyses to fit in the MCDM Decision Expert (DEX) model using a special transformation technique SWOT scorecard. The SWOT scorecard evaluates the importance of qualitative results of several SWOT analyses simultaneously in a quantitative way, describing with points how supportive the environment is to each criterion in the DEX model. The SWOT scorecard keeps track of the original results from SWOT analysis and considers the diversity of AE schemes, which results in an appearance of the convergence points. This gives a key for comparing the AE collective schemes in providing AE public goods. Furthermore, it gives a solution for discussing the synergy between aspects that affect AE public goods provision for every AE scheme investigated. The technique is tested via five AE collective schemes in the DEXi program and gives deeper insight into factors that affect each scheme’s performance.

Namen diplomskega dela je bil predstaviti štiri pomembne kazalnike počutja pri psih. Eden od njih je pasja govorica telesa, spet drugi je povezan s potrebami psa kot potomca volka, tretji je povezan z obnašanjem psa, predvsem s pojavom agresije. Četrti se nanaša na področje prehrane. Bolečina vpliva na kazalnike počutja pri psih, zato je pomembno poznati načine, s katerimi lahko prepoznamo nivo bolečine pri živali. Pes opazuje izraz na obrazu (mimiko) in položaj drugih delov telesa (gestikulacijo) pri drugem psu, s čimer si pridobi informacijo o njegovem počutju in razpoloženju. Zato je pomembno, za človeka, da se nauči razbrati govorico telesa psa in razišče tiste edinstvene kazalnike, ki so najlažji za ocenjevanje in opis počutja psa. Proces domestikacije je na psu pustil posledice, ki jih je z vidika razvoja kazalnikov počutja psa pomembno poznati in upoštevati. Med njimi je znan potreba po socializaciji psa, ki lahko močno zaznamuje počutje psa. Pri pomenu socializacije kot kazalnika počutja se je potrebno poleg časa, ki ga pes preživi sam osredotočiti tudi na njegovo socialno okolje saj se ob pomanjkanju le te lahko pojavijo anomalije v obnašanju psa predvsem izrazita agresija. Četrti kazalnik opisan v diplomskem delu je povezan s telesno kondicijo psa, ki je pokazatelj kako optimalno prehrano nudimo psu in je v tesni povezavi z aktivnostjo psa ter odvisen od pasme. V kolikor navedene kazalnike gledamo kot celoto, kar je tudi edino sprejemljivo, lahko optimalno ocenimo počutje individualnega psa na domačem kavču, na razstavi ali v zavetišču. The purpose of B. Sc. Thesis was to present four important indicators of dog welfare. One of them is canine body language, the other is related to the needs dogs have as a wolf descendent and the third is related to the dog’s behaviour especially the occurrence of aggression. The fourth is related to dog nutrition. Pain affects indicators of welfare in dogs, so it’s important to know the ways in which animals’ pain can be identified. The dog observes the expression on the face (mimic) and the position of other parts of the body (gesture) in the other dog, thereby obtains information about his mood and overall welfare. Therefore it is important for a person to learn and understand the body language of a dog and explore those unique indicators that are easy to assess and describe for dogs’ welfare. In the importance of socialization as an indicator of welfare, in addition to the time spent alone by the dog, it is necessary to focus on his social environment. The lack of socialization can lead to behaviour anomalies as is aggression. The fourth indicator described in the B. Sc. Thesis is related to the body mass of the dog, which shows how optimal nutrition we provide for our dog and it depends on dog’s breed and his daily activity. If we look at these indicators as a whole, which is only right, we can optimally assess the individual dog’s welfare at home on our couch, on dog show or in shelter.

Celovita analiza poslovanja je za podjetje zelo pomembna, saj z njeno pomočjo ugotovimo, koliko je bilo podjetje v nekem obdobju uspešno oziroma ali je bilo uspešno in kaj je mogoče izboljšati, če ni bilo uspešno. Zelo pomembni za uspešno delovanje podjetja so vsi zaposleni, za katere lahko rečemo, da so ključni dejavnik. Na podlagi rezultatov analize poslovanja lahko vodstvo ustvarja nove ideje, nove cilje ter najbolje nadgradi vsako leto, ki je analizirano. V diplomskem delu sem analiziral poslovanje podjetja v letih 2014, 2015, 2016 in 2017. Za potrebe določenih izračunov sem uporabil še nekaj podatkov iz leta 2013. Za primerjavo sem izbral regionalnega operaterja, in sicer Hrvaško pošto, da sem si lažje predstavljal rezultate in jih nato tudi primerjal. Cilje sem dosegel z uporabo metode proučitve domače in tuje literature s področja analize poslovanja, osnov računovodstva, trajnostne naravnanosti in ekonomike poslovanja ter s proučitvijo letnih poročil Pošte Slovenije in Hrvaške pošte. Na podlagi končnih rezultatov sem ugotovil, da podjetje nima težav s plačilno sposobnostjo, je finančno stabilno, ima konstantno dobičkonosnost, ki sicer iz leta v leto niha, deluje ekonomično in donosno ter ima precej visoko produktivnost dela. Ugotovil sem, da je podjetje zelo trajnostno naravnano oziroma naredi veliko za trajnostni razvoj na vseh področjih, še najbolj na področju varovanja okolja z vedno večjim številom električnih prevoznih sredstev. Z izvedeno analizo sem potrdil vse postavljene hipoteze. Podjetje se z regionalnim operaterjem (Hrvaška pošta) lahko primerja v vseh pogledih. Hrvaška pošta ima sicer višje kazalnike uspešnosti, razen produktivnosti. Višje vrednosti pri donosnosti in ekonomičnosti so predvsem zaradi nižjih stroškov dela, verjetno zaradi cenejše delovne sile kot pri nas. Produktivnost je pri slovenski Pošti višja, čeprav ima za tretjino manj zaposlenih. The overall analysis of the operation of a company is very important because it can help us to establish how successful the company was in a certain period and what can be improved were it unsuccessful. A very important element for the successful operation of the company is all its employees it can be said that they are the key factor. Based on the results of the business analysis, the management will be able to create new ideas, new goals, and upgrade each analysed year as best as possible. The company's business operations were analysed for 2014, 2015, 2016 and 2017. For the purposes of specific calculations, some of the data from 2013 was also used. For the comparison, a regional operator (Croatian Post) was chosen for an easier interpretation and comparison of the results. The goals were achieved by using the method of studying domestic and foreign literature in the field of business analysis, the basics of accounting, sustainability and business economics, as well as by examining the annual reports of the Post of Slovenia and the Croatian Post. Based on the final results, it has been established that the company has no solvency problems, constantly generates profit, but which fluctuates every year, and has a high work productivity. It has been determined that the company is very sustainable or that it works towards sustainable development in all areas, most of all in the area of environmental protection by increasing its number of electric vehicles. The company can be compared with the regional operator (Croatian Post) in all aspects. The Croatian Post has higher values of performance indicators, except for productivity. The higher values of performance indicators are the result of lower labour costs, mainly due to a cheaper labour force. Productivity is higher at the Post of Slovenia, even though it has one-third fewer employees.

Pomen merjenja uspešnosti izbranih bančnih sistemov ob enem predstavlja tudi državo, kajti stabilnost države temelji na dobrih kazalnikih uspešnosti. Za to se za obdobje posameznih let dela analiza, ki sprejema odločitve o poslovanju bančnega sistema države. Tako se odločitve in vnos sprememb nanašajo na dogodke iz preteklosti ter vplivov iz okolja, ki pripomorejo uvajanju novitet in bolj stabilnem sistemu v prihodnosti. Tako se vedno več bank in tudi konkurenčnih podjetij (zavarovalnice) odloča za meritve o poslovanjuPomen merjenja uspešnosti izbranih bančnih sistemov ob enem predstavlja tudi državo, kajti stabilnost države temelji na dobrih kazalnikih uspešnosti. Za to se za obdobje posameznih let dela analiza, ki sprejema odločitve o poslovanju bančnega sistema države. Tako se odločitve in vnos sprememb nanašajo na dogodke iz preteklosti ter vplivov iz okolja, ki pripomorejo uvajanju novitet in bolj stabilnem sistemu v prihodnosti. Tako se vedno več bank in tudi konkurenčnih podjetij (zavarovalnice) odloča za meritve o poslovanju The significance of measuring the performance of selected banking systems also represented the state, because the stability of the country is based on good performance indicators. For this period of individual years we make analysis, which makes decisions about the operations of the banking system of the state. So the decisions and the introduction of changes relate to past events and environmental influences that contribute to the introduction of novelties and more stable system in the future. So more and more banks and competing companies (insurance companies) decide for business measurements.

V diplomskem delu me je zanimala uspešnost dveh slovenskih in dveh tujih investicijskih skladov. Za proučevanje sem izbrala KD sklade, NLB investicijske sklade, City of London Investment Group in Scottish Investment Trust. Slednja sta investicijska sklada, ki delujeta in sta namenjana investicijam v kapital Združenega Kraljestva. V nalogi sem najprej poiskala podatke o panogi. Na kratko sem opisala delovanje investicijskih skladov pri nas in v Angliji. V naslednjem poglavju sem predstavila vsakega od izbranih investicijskih skladov. V tretjem poglavju je bila v središču bilanca stanja. Najprej sem podatke iz bilance stanja vseh štirih investicijskih skladov za vseh pet let uredila tako, da so bili primerljivi. Posamezne postavke sem razčlenila ali združila. Nato sem izločila inflacijo, podatke, ki so bili zapisani v funtih, pa sem pretvorila v evre. Za boljšo primerljivost sem absolutne podatke pretvorila v relativne. Enako sem naredila z izkazom poslovnega izida. V zadnjem poglavju sem izračunala kazalnike, s katerimi sem ugotavljala uspešnost in donosnost posameznega investicijskega sklada. Podatke sem med seboj primerjala. In the diploma paper I focused on the performance of two Slovenian and two foreign investment funds. I chose to research the following funds: KD Skladi, NLB Skladi, City of London Investment Group and Scottish Investment Trust. The last two are investment funds that are functioning and intended for investments into the capital of United Kingdom. At first I searched for data about the branch. I added a brief description about the action of investment funds in Slovenia and England. In the next chapter I introduced each of the chosen investment funds. The third chapter focuses on the balance sheet. Firstly I had to organize the balance sheet data of all four investment funds for the past five years to make them comparable to each other. I analysed and merged individual positions. Then I removed the inflation and converted all data given in pounds into euros. To achieve a better comparison I converted absolute data to relative data. I did the same with the income statement. In the last chapter I calculated indicators which helped to establish the performance and profitability of individual investment funds. I compared data among each other.

Background and Purpose: In Slovenia, few management buyout (MBO) studies have been carried out. The focus was mostly on the motives for acquisition of companies and the success rate of the acquisitions. This paper aims to analyse the indicators which suggest an impending bankruptcy or financial restructuring of companies and explore how these indicators are different for successful and unsuccessful MBOs. Methodology: In the survey, we included 23 selected MBOs in Slovenia between 2005 and 2008, using the following financial and non-financial indicators: profitability, performance, solvency and liquidity, using the analytic hierarchy process method. The key aim of the survey was to use financial and non-financial indicators to study if target companies where bankruptcy or financial restructuring has not yet been initiated prevalently have higher aggregate values compared to those in which bankruptcy or financial restructuring procedures have already begun. Thus, we used the selected indicators to demonstrate one of the possible methods to predict the success of a particular MBO. Results: We found that in most examples of unsuccessful MBOs, target companies have poorer results in terms of performance, solvency and liquidity, when compared to successful MBOs. Based on the selected areas, we divided the results into four quarters. We found that most target companies where MBOs had been unsuccessful are ranked in a lower quarter than most of the target companies where the MBOs had been successful. Conclusion: The papers main contribution is the finding that the selected financial and non-financial indicators differ in cases of successful and unsuccessful MBOs. This knowledge helps us to find ways of avoiding these situations in the future. Ozadje in namen:. Na področju managerskih prevzemov (MBO) je bilo v Sloveniji opravljenih malo raziskav. Ra­ziskave so se osredotočale predvsem na motive prevzemov družb ter stopnjo uspešnosti prevzemov. Namen prispe­vka je analizirati indikatorje, ki napovedujejo stečaj ali finančno prestrukturiranje družb, ter preveriti, kako se le-ti razlikujejo pri uspešnih in neuspešnih družbah. Metodologija: V raziskavo smo vključili 23 MBO v Sloveniji v obdobju od 2005 do 2008, uporabili pa smo sledeče finančne in nefinančne indikatorje: dobičkonosnosti, poslovanja, plačilne sposobnosti in likvidnosti, pri čemer smo uporabili metodo analitičnega hierarhičnega procesa. Glavni cilj raziskave je s pomočjo izbranih finančnih in nefi­nančnih indikatorjev raziskati, ali imajo ciljne družbe, kjer se stečaj ali finančno prestrukturirane nista pričela, v večini primerov višje agregirane vrednosti, kot tiste, nad katerimi se je pričel stečaj ali finančno prestrukturiranje. Tako smo s pomočjo izbranih indikatorjev prikazali enega izmed možnih načinov, kako ugotoviti, da bo posamezen MBO uspešen oz. neuspešen. Rezultati: Ugotovili smo, da se slabši rezultati večinoma pojavljajo pri ciljnih družbah na področjih dobičkonosnosti, poslovanja, plačilne sposobnosti in likvidnosti, kadar gre za neuspešne MBO, kakor pa v primerih uspešnih MBO. Nadalje smo glede na izbrane indikatorje rezultate razdelili v štiri kvartale. Ugotovili smo, da je večina ciljnih družb, kjer so bili MBO neuspešni, uvrščena v slabši kvartal od večine ciljnih družb, kjer so bili MBO uspešni. Zaključek: Glavni prispevek je v ugotovitvi, da se izbrani finančni in nefinančni kazalniki razlikujejo, kadar gre za uspešne in neuspešne MBO. To znanje bo pripomoglo k preprečevanju podobnih dogodkov v prihodnosti.

Zadovoljstvo odjemalcev s storitvami in izdelki je ena izmed ključnih točk, na katera se podjetja v današnjem času visoke konkurenčnosti morajo osredotočiti. Brez zadovoljnih kupcev ni možnosti za nadaljnji razvoj ali napredek nekega podjetja. Zadovoljstvo so avtorji Anderson (et al, 1994, str. 53) definirali kot ponakupno ovrednotenje kakovosti in vrednosti, ki jo je odjemalec dobil z nakupom posameznega izdelka oziroma storitve v primerjavi s tem, kaj je pričakoval. AJM okna-vrata-senčila, d. o. o., je podjetje, ki se že vrsto let osredotoča na zadovoljstvo odjemalcev, skrbi za ponakupne aktivnosti in presečno (na letni ravni) analizira zadovoljstvo odjemalcev. Podjetje se zaveda, da zaradi svoje specifičnosti odjemalcem nudi svoj izdelek, hkrati pa tudi storitev (montažo in popravila), zato je skrbna analiza vidikov zadovoljstva še toliko bolj pomembna. V nalogi smo s pomočjo znanstvene in strokovne literature preučili zadovoljstvo odjemalcev, torej glavne karakteristike in aspekte ter ugotavljali, kako je njihovo zadovoljstvo povezano s prodajno uspešnostjo samega podjetja. Analiza zadovoljstva odjemalcev kaže, da je v vseh vidikih skozi vsa leta zadovoljstvo odjemalcev zelo visoko, saj je na lestvici od 1 do 5 v vseh vidikih povprečje nad vrednostjo 4. Ugotovimo lahko, da so kupci v letu 2016 izrazili najvišjo stopnjo zadovoljstva glede na preučevana leta, vendar o statistično značilnem odstopanju ne moremo govoriti. Preverili smo tudi povezanost zadovoljstva kupcev z deležem kupcev, ki so prišli do podjetja preko priporočila in ugotovili, da na našem vzorcu ne obstajajo statistično značilne povezave. Rezultati prav tako kažejo, da so bili kupci v letu 2016 najbolj zadovoljni z izdelki in monterji, sledi pa zadovoljstvo z oddelki in službami. Rezultati kažejo, da med različnimi vidiki zadovoljstva odjemalcev in kazalniki uspešnosti podjetja ne obstajajo statistično značilne povezave. Ugotavljamo, da se je sicer med leti 2012 in 2016 povišal predvsem dobiček, promet je nekoliko padel, prav tako število izdanih faktur. Osrednji odprt problem raziskovanja zadovoljstva kupcev pri preučevanem podjetju je z vidika ugotovitev te naloge predvsem metodološki. Anketni vprašalnik, ki ga podjetje uporablja za merjenje zadovoljstva kupcev, ni metodološko verificiran, zato je pomembna previdnost pri interpretaciji rezultatov. V zvezi z vsebinskimi vidikom ugotavljamo, da so ocene zadovoljstva kupcev visoke z vsemi aspekti: kakovostjo izdelkov, storitev in osebja. The satisfaction of customers with services and products is one of the key concerns on which companies in today's high-competitive market need to focus on. Without satisfied customers there is no possibility for further development or progress of a company. Anderson (et al, 1994, p. 53) defined the satisfaction as an evaluation of the quality and value that the customer obtained by purchasing a particular product or service in comparison with what he expected. AJM okna-vrata-senčila, d. o. o. is a company that has been focusing on customers' satisfaction for many years, provides after-sales activities and analyses customer satisfaction annually. The company is aware that due to its specificity offers its customers products as well as services (installation and repair) and a careful analysis of customers' satisfaction is all the more important. With the help of scientific and professional literature we examined the main characteristics and aspects of the satisfaction of customers and how their satisfaction relates to the sales performance of the company itself. Customer satisfaction analysis shows that customer satisfaction is high in all aspects over all years on a scale from 1 to 5 in all aspects the average value is above 4. It can be concluded that in 2016 the customers expressed the highest satisfaction across the years studied, but we can not speak of a statistically significant deviation. We checked the correlation of customer satisfaction with the share of customers who came to the company through the recommendation and found that there are no statistically significant links on our sample. The results also show that customers were most satisfied with products and installers in 2016, followed by satisfaction with departments and services. The results show that there are no statistically significant links between different aspects of customer satisfaction and company performance indicators. Between the years 2012 and 2016 we found increase in profit, slight drop in traffic as well as the number of issued invoices. The main open problem of researching customer satisfaction with the company studied is primarily methodological in terms of the findings of this thesis. The survey used by the company to measure customer satisfaction is not methodologically verified, therefore it is important to be careful when interpreting the results. We find that customer satisfaction is high in all aspects: the quality of products, services and staff.

Naši trenutni vzorci rasti gospodarstva niso učinkoviti. Bruto domači proizvod uporabljamo kot edino merilo gospodarskega napredka, vendar ta ni zadosten, ker ne upošteva prispevka naravnih dobrin k blaginji ljudi. Negospodarno ravnanje z naravnimi bogastvi lahko povzroči nepopravljivo škodo in ustvari ovire za gospodarsko rast in razvoj. Zato potrebujemo drugačne vzroce rasti, ki bodo omogočali napredek in razvoj, hkrati pa upoštevali dejstvo, da naravne dobrine niso neomejene. Potrebujemo strategijo, ki spodbuja zeleno rast in s tem določa okvir delovanja gospodarstva, v katerem bodo naravne dobrine še naprej zagotavljale vire, od katerih je odvisna naša blaginja. Kazalniki zelene rasti so zelo pomembni za naš nadaljnji razvoj. V pričujočem diplomskem projektu z analizo kazalnikov ugotavljamo v kolikšni meri Slovenija in Avstrija uresničujeta zeleno rast. Glede na izbrane kazalnike ugotavljamo, da so izbrani kazalniki zelene rasti v Sloveniji ugodnejši, ter da Slovenija na področju teh izbranih kazalnikov napreduje hitreje. Sklepamo, da bi z bolj obširno in poglobljeno analizo večih kazalnikov dobili bolj realno in jasno sliko stanja. Our current patterns of economic growth are ineffective. Gross domestic product is used as the only measure of economic progress, but it is not sufficient because it does not take into account the contribution of natural resources to human well-being. Uneconomic management of natural resources can cause irreversible damage and create barriers to economic growth and development. That is why we need different patterns of growth that will allow progress and development while taking into account the fact that natural goods are not unlimited. We need a strategy that encourages green growth and thus sets a framework for the functioning of the economy in which natural resources will continue to provide resources on which our well-being depends. Indicators of green growth are very important for our further development. In this diploma thesis we determine by the analysis of green growth indicators the extent to which Slovenia and Austria realize green growth. Given the selected indicators, we found out that the selected indicators of green growth in Slovenia are better, and that Slovenia is progressing faster in these selected indicators. We conclude that a more comprehensive and in-depth analysis of several indicators would give a more realistic and clear picture of the situation.

Metoda preučevanja sledi iglic terminalnega poganjka, ali krajše metoda sledi iglic (ang.: needle trace method), retrospektivno beleži starost iglice v trenutku, ko odpade, ter preučuje vpliv okoljskih in biotskih dejavnikov na številne izpeljane podatke, ki temeljijo na ugotovljeni življenjski dobi iglice. Z izvedbo metode pridobimo podatke o dolžini višinskih prirastkov ter številu sledi iglic v posameznih branikah vseh višinskih prirastkov. Z izračunanimi kazalniki je mogoče oceniti fizično stanje krošnje preučevanega drevesa. Metoda je bila razvita na Finskem na rdečem boru (Pinus sylvestris L.), kmalu pa uporabljena tudi na drugih iglavcih. Uporablja se na področju dendrokronologije, gozdne ekologije, patologije in entomologije. V članku avtorji predstavljajo osnovno morfologijo sledi iglic, osnovno idejo metode in njeno uporabnost v okoljskih študijah ter izpeljane kazalnike, kot so relativno število sledi iglic ter zadrževanje, izguba, odmet, starost, dolgoživost, gostota, letni prirast števila in zaloga iglic.

Vsako podjetje je edinstveno in se razlikuje od drugih. Eno izmed takšnih je tudi podjetje ROTO D.O.O. Vsebina magistrskega dela se bo nanašala na podjetje Roto d.o.o. , v katerem sem trenutno zaposlena. Podjetje se ukvarja z razvojem, izdelavo in prodajo plastičnih izdelkov. Je družinsko podjetje, vodeno s strani lastnikov ter procesno organizirano. Poslovne funkcije podjetja se spremljajo skozi procese, katerih sistem delovanje temelji na profitni usmerjenosti. Podrobneje bom predstavila proces nabave, ki ima funkcijo nabave surovin in materialov za razvoj in izdelavo izdelkov. Proces je določen, se izvaja in ima svoje merljive kazalnike za izboljšanje učinkovitosti. Gospodaren in učinkovit proces nabave lahko pripomore k učinkovitosti poslovanja podjetja, zaradi česar mora biti nabava zelo dobro organizirana. V delu bo zajeta sprememba standarda ISO9001. Torej pomen uvedbe spremembe standarda ISO9001:2008 glede na novo verzijo ISO9001:2015, ki temelji na odkrivanju kritičnih točk in ugotavljanj možnih napak in posledic v vseh določenih procesih podjetja. Na podlagi pridobljenih rezultatov s pomočjo ustreznih metod bo prikazan dejanski primer v podjetju Roto d.o.o. Kakšne so možne izboljšave glede na spremembe tega standarda in pomen spremembe v podjetju Roto d.o.o. Glede na celotno analizo lahko predlagamo izboljšave v samem podjetju. Pri tem ne smemo zanemariti spremljanje in obvladovanje stroškov, ki so ključnega pomena v podjetju in povezani z zalogami podjetja. Prav tako sta med seboj močno povezani kvaliteta in cena , ter-ki med seboj vplivata ena na drugo. Na podlagi novega standarda ISO9001:2015 želim prikazati kaj bo za podjetje pomenila ta sprememba in kakšna bo pridobitev tega standarda. Every company is unique and differently from other company. ROTO d.o.o. Murska Sobota is very special and unique company in all region. Company produces products from polyethylene and polypropylene. They have also their own development department. I work in company ROTO and done my master diploma by them. ROTO is family company and very good process organized. Business functions of the company are monitored through processes that the system operation is based on the profit orientation. Process of purchase must order materials and supplies for roto-molding and for development. And this process I would in detail describe. The process is defined, implemented and has its own measurable indicators to improve efficiency. The process of purchase must be very good organized, because effective process can contribute to the effectiveness of the company. I describe about Standard modification ISO9001 in my diploma work. I describe advantages and disadvantage both two Standards - ISO9001:2008 and ISO9001:2015. The theory that I will learn I would use in real example in company ROTO Murska Sobota. Based on the results obtained I can suggest improvements in the company. We also should not ignore surveillance and control costs, which are crucial in the company and related to the stock of the company. In the company are very greatly related - quality and price, they affect each other. Under the new Standard, ISO9001: 2015 I want to show what it will mean for the company this change and what will obtain this Standard.

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.

Ena od možnosti vstopa multunacionalk na trg je ustanovitev podružnice. Izpostavili smo posebnosti podružnic oz. poslovnih enot, in sicer tako vsebinsko mednarodno vpetost kot posebno poslovno ureditev. Predstavili smo zakonske in računovodske podlage, ki opredeljujejo delovanje tujih podružnic v Sloveniji, ter njihove pravice in obveznosti, pregledali tiste člene zakonov, ki neposredno vplivajo na vse slovenske družbe in na različnih področjih pokrivajo tudi podružnice. Pri ugotavljanju, ali je to področje tujih podružnic dovolj urejeno, smo se naslonili predvsem na ZDDOP-2, Uredbo o vpisu družb in drugih pravnih oseb v sodni register, Vzorčno konvencijo OECD, ZDDV in nekaj sodb na sodiščih. Če pogledamo po sektorjih je največ tujih podružnic v na področju trgovine, sledijo pa ji strokovne in tehnične dejavnosti ter gradbeništvo. Izračunali smo kazalnike: velikost, opremljenost dela s sredstvi, gospodarnost, donosnost, produktivnost, stroški dela ter financiranje in plačilno sposobnost vseh opazovanih podjetij – podružnic v Sloveniji v obdobju 2010-2013 ter jih primejali z vsemi slovenskimi družbami. Po teh kazalnikih smo ugotovljali uspešnost tujih podružnic z vsemi podjetji v Sloveniji tudi za vsak sektor gospodarstva posebej v tem istem obdobju. One option for multinational companies to enter new market is the establishment of a branch. We highlight the particularities of branches or. business units, both as substantive international integration view and as specific separate business arrangements that are particularly for branches. We presented the legal and financial bases which define the operation of foreign companies in Slovenia, as well as their rights and obligations, and reviewed those articles of laws that directly affect all Slovenian companies and in different areas are also covered for the foreign branches. In order to determine if this area of foreign branches is sufficiently regulated, we are mainly leaned on ZDDOP-2, Regulation on the registration of corporations and other legal entities in the register of the curt, OECD Model Convention, VAT law and some judgments of the courts. If we look trough the sectors most foreign subsidies do business in Slovenia in trade sector and the automotive industry, follow professional, scientific and technical activities and construction sector. We calculated indicators for: size, features works by means of economy, profitability, productivity, labor costs, financing and solvency of all surveyed companies - subsidiaries in Slovenia in the period 2010-2013 and made a comparison with all Slovenian companies. From these indicators we determined the effectiveness of foreign branches versus all enterprises in Slovenia especially for every sector of the economy in this same period.

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.

Izhodišča. V času gospodarskega prestrukturiranja in krize je veliko delavcev odpuščenih ali premeščenih na nova delovna mesta. Na odločitev delodajalca, koga bo odpustil in koga premestil, lahko vpliva tudi zdravje delavca. Zaradi varovanja osebnih podatkov delodajalci praviloma ne vedo, kako zdravi ali bolni so delavci, zato se pri védenju o tem lahko odločajo le na podlagi kazalnikov zdravja, ki so jim dostopni. Ti so: bolniški dopust, spričevalo pooblaščenega zdravnika in kategorija invalidnosti. Cilj raziskave je ugotoviti, kako objektivni kazalci zdravstvenega stanja delavcev, do katerih ima delodajalec dostop, vplivajo na odločanje delodajalca v procesu kadrovskega prestrukturiranja podjetja (premeščanje/odpuščanje). Metode. Značilno slovensko podjetje s 1000 zaposlenimi je v letu 2005 začelo kadrovsko prestrukturiranje, ki je vključevalo zmanjševanje števila zaposlenih in premeščanje na druga delovna mesta znotraj podjetja. Narejene so bile štiri vgnezdene študije primerov s kontrolami. Izhodiščno opazovano populacijo predstavlja 885 delavcev, ki so bili na dan 1. 1. 2005 vsaj eno leto zaposleni za nedoločen čas v opazovani tipični delniški družbi. Kot primera sta bili opredeljeni dve skupini delavcev: delavci, ki jih je delodajalec v opazovanem obdobju premestil na drugo delovno mesto, in delavci, ki jim je odpovedal pogodbo o zaposlitvi zaradi poslovnega razloga. Kontrola so bili delavci iz preostale kohorte, usklajeni po socialnem statusu, spolu in starosti. Rezultati. Rezultati kažejo, da na odločitev delodajalca o izbiri delavcev najbolj vplivata kategorija invalidnosti in dolgotrajni bolniški dopust. Delovni invalidi in delavci, ki so bili na bolniškem dopustu ≥ 30 dni, imajo manj možnosti, da bodo premeščeni na novo delovno mesto, in več, da bodo odpuščeni. Multivariatna analiza je pokazala, da se obeti za prenehanje delovnega razmerja povečajo v prisotnosti dveh dejavnikov tveganja (bolniški dopust ≥ 30 dni in omejitev zmožnosti za delo). Zaključek. V raziskavi smo dokazali, da kazalniki zdravja, do katerih ima dostop delodajalec, vplivajo na odločanje delodajalca v procesu prestrukturiranja podjetja, kar kaže na direktno obliko zdravstvene selekcije. Objectives. Alongside individual indicators of job performance, even a worker’s health status could be a criterion for selection. The mechanism for health selection is a reduction in productivity in relation to illness or certain health behaviour. Due to personal data protection, employers usually do not know how healthy or sick the employees are that is why their decisions are based on the health indicators accessible to them. These are: sick leave, approved occupational doctor’s certificate (medical certificate) and disability category. The aim of the study was to establish how indicators of a worker’s health status accessible to the employer influence the employer’s decision-making on which workers to retain and which to dismiss during personnel restructuring in the enterprise. Methods. Due to a planned closure of a plant, the observed company began personnel restructuring which included a strategic decrease in the number of employees and the relocation of workers within the company. Four nested case control studies were conducted. The observed population is comprised of 885 workers who were employed in the observed company on a permanent basis on January 1, 2005 for at least a year. The cases were divided into two groups and defined as follows: employees who were relocated and employees whose employment contract was terminated. Results. The results show that the disability category and long-time sick leave exert the greatest influence on the employer’s decision on the selection of workers. Workers with work-related disability have lower odds to be relocated to a new workplace and higher odds to be dismissed. The workers with a history of long-time sick leave also have lower odds to be relocated and higher odds to be dismissed. Conclusions. Indicators of health which were accessible to the employer actually exerted influence on the employer’s decision-making, which could show a direct form of health selection.

V diplomskem seminarju smo podrobneje predstavili pojem likvidnosti. Likvidnost je sposobnost preoblikovanja nedenarnega premoženja v denarna likvidna sredstva, pomembno pri izračunih je čas, ki je potreben za preoblikovanje in možnost, da se nedenarna sredstva preoblikujejo čim bližje njihovi iztržljivi vrednosti. Likvidnostno tveganje predstavlja možnost pomanjkanja denarnih sredstev za poplačilo zapadlih obveznosti. Predstavili smo tudi kazalnike za merjenje likvidnosti ter instrumente za zavarovanje, saj ti zmanjšujejo poslovno tveganje tako v tujini kot doma. Podrobneje smo proučili bančno garancijo, dokumentarni akreditiv, menico in izvršnico. V tretjem poglavju diplomskega seminarja smo proučili računovodske informacije za zagotavljanje likvidnosti, ki jih oblikuje računovodstvo in se uporabljajo pri poslovnih odločitvah. Poslovodje, ki pridobivajo informacije z zbiranjem ali opazovanjem, potrebujejo ustrezno poslovodno znanje in sposobnost za končno presojo o poslovnem odločanju. Končni rezultati spremljanja računovodskega poslovanja podjetja so računovodski izkazi, ti pa so predvsem namenjeni zunanjim uporabnikom, ki nimajo dostopa do podrobnejših podatkov o poslovanju podjetja. Podrobneje bomo predstavili bilanco stanja, izkaz poslovnega izida in izkaz denarnih tokov. Cilj našega diplomskega seminarja je ob proučevanju teorije tudi proučitev praktičnega dela na primeru podjetja X. Izbrali smo veliko podjetje, kjer imajo obsežni plačilni promet, kar pomeni da potrebujejo na poslovnem področju veliko zavarovanj zaradi tveganj. Analizirali smo likvidnost v podjetju X, kjer koeficienti likvidnosti kažejo na dobro plačilno sposobnost družbe, ki se je v letu 2014 precej povečala glede na predhodno leto, kar kažejo še ugodnejši koeficienti likvidnosti. Predstavili smo tudi kako se podjetje X zavaruje z instrumenti, na domačem trgu družba obvladuje preko zavarovanja z menicami in avansnimi plačili, na tujem trgu pa z bančnimi garancijami, akreditivi in avansnimi plačili. In this diploma is the concept of liquidity risk presented in detail. Liquidity is ability to transform non-monetary wealth in to money. A valuation is required to define the non-monetary wealth to the closest real value at the time of transformation and is the most important factor. Liquidity risk presents a possibility of an insufficient amount of money to fulfill any overdue obligations. We present some factors for liquidity measurements and insurance instruments, because these can reduce risks in domestic and foreign businesses. We research in detail bank warranty, documentary letter of credit, bill of exchange and directly enforceable documents. In the third chapter we study accounting information for liquidity assurance, which can be found through accounting and is used for business decisions. The management needs proper skills and abilities for final business decisions. The final financial reports are prepared for a public environment of the company without access to relevant inside business information. In this work we present the balance sheet in detail along with the balance statement with cash flow balance. Alongside the theoretical part of this work is the goal of this study which is the practical aspect showing the case of the researched ‘company X’. We choose a large company with an extensive cash flow, which also means there was a need for the assurance of financial risks. We analyzed the liquidity in the company X, where coefficients show good payment ability, which increased in 2014 when compared with previous year and consecutive improved liquidity coefficients. We presented the possibilities for financial insurances on domestic market with bills of exchange and pre-payments and on foreign markets with bank warranties, letters of credit and pre-payments.

Vrednostna spremljanja ter proučevanje poslovnih dogodkov, ki se zgodijo v podjetju, so naloga računovodske službe podjetja, ki hkrati zajema tudi osrednjo informacijsko dejavnost. Vsi ti tokovi spremljanja in proučevanja so potrebni in hkrati zelo pomembni tako notranjim kot zunanjim uporabnikom, ki jih v podjetju potrebujejo za sprejemanje pomembnih in ključnih odločitev za uspešno poslovanje. Temeljna naloga računovodstva oziroma računovodske službe je, da ob najmanjših možnih stroških zagotavlja vse računovodske informacije, ki zavzemajo vrednostno izražene poslovne dogodke. Gospodarske družbe se med seboj razlikujejo po dejavnosti, velikosti, s tem posledično pa tudi po organiziranosti. V našem okolju so najpogostejše oblike organiziranosti male družbe – družbe z omejeno odgovornostjo. Za vse vrste družb je danes v tem globalnem svetu zelo pomembno računovodsko analiziranje, da lahko podjetje obrazloži svoje stanje, ki je lahko pozitivno ali negativno oziroma uspešno ali neuspešno. V diplomski nalogi so na primeru podjetja XX predstavljene vrste in oblike računovodskih informacij, ki so vodilnim v podjetju potrebne v procesu odločanja oziroma pri sprejemanju ekonomskih odločitev, in kazalniki, ki kažejo na uspešnost poslovanja podjetja XX. Narejena je vsebinska analiza in predlogi potrebnih informacij za boljše in učinkovitejše poslovanje podjetja XX. Monitoring of values and studying business events occurring in the company is the task of the company's accounting department that includes central information system at the same time. All the flows of monitoring and studying are needful and very important to inner and outer users which company needs to make important and key decisions for successful business. Fundamental assignment of accounting is to provide entire accounting information which includes the value of business events at lowest cost. Economic organisations differ in business activity, size and consequently in structure. In our environment limited liability organisations are the most common type of business. In the global world accounting analysis is crucial to all types of organisations to enable the organisation to explain its situation which can either be positive or negative, successful or unsuccessful. My diploma work presents types and forms of accounting information in the case of company xx which are necessary for the organisation’s management in the process of decision making and taking economic decisions respectively, and the indicators to measure the success of the company.The content analysis has been made and there are some suggestions of necessary information for better and more effective business of company xx.

V magistrskem delu je obravnavan položaj nekaterih medobčinskih središč v Sloveniji. Metodološki pristop temelji na primerjavi podatkov in vrednotenju po dveh sklopih kazalnikov, ki so bili oblikovani v okviru evropskega projekta Conspace. Sklopa sestavljajo kazalniki za merjenje regionalnega razvoja in oceno stanja prostorskih struktur ter kazalniki za ugotavljanje in merjenje prostorskih potencialov. Na podlagi hipoteze, da je položaj medobčinskega središča v urbanem sistemu v tesni povezanosti s prometno dostopnostjo, ki tudi ob zmanjševanju pomena fizične razdalje ostaja eden poglavitnih razvojnih dejavnikov funkcionalnih območij, so bili v nalogi raziskani vsi pomembni elementi regionalnega razvoja in prostorsko razvojnih potencialov. Dosežene vrednosti trinajstih proučevanih medobčinskih središč po posameznih kazalnikih so bile ovrednotene s točkami, ki so določile vrstni red središč. Po združitvi rezultatov in končnim vrstnim redom smo izpeljali še vrednotenje položaja medobčinskih središč z vidika prometne dostopnosti. Rezultati raziskave so pokazali, da se lega v prometnem omrežju ujema s kategorijami središč na podlagi raziskave po 51 kazalnikih: razvojno najbolj dinamična središča imajo najbolj ugodno dostopnost in najbolj ugodno prometno lego glede na ostala primerjana središča. Ta naselja bodo (lahko / verjetno) tudi v bodoče nosilci razvoja in krepitve svoje vloge v regiji. Središča, ki bodo znala izkoriščati dobro prometno lego in povezanost z drugimi naselji ter regijo, ki bodo skrbela za ustrezno demografsko in socioekonomsko strukturo in promovirala zdravo naravno in bogato kulturno okolje, bodo lahko uspešneje konkurirala z drugimi središči podobnega ranga. S tem bodo svojim prebivalcem omogočala višjo stopnjo blaginje in postajala vse bolj privlačna za življenje in delo. The main focus in my thesis is given to the position and influence of certain inter-municipal centers in Slovenia. The methodological approach is based on a comparison of data and evaluation of the two sets of indicators that have been developed within the framework of the European project Conspace. The set consists of indicators measuring regional development and assessment of spatial structures and indicators for the identification and measurement of spatial potentials. Based on the hypothesis that the position of inter-municipal center in the urban system is closely connected to the transport accessibility, which remains one of the main factors of development of functional areas despite lacking importance of physical distances, in the paper all the important elements of regional development and spatial development potentials were studied. The values achieved for thirteen intermunicipal centers were evaluated with points, which determines the order of the centers. After merging the obtained results and ranking further evaluation of the situation of inter-municipal centers in terms of transport accessibility was carried out. The results showed that the position of centres in the transport network match the final categories according to 51 indicators: the development of the most dynamic centers have the most favorable access and the most favorable transport position relative to the other compared centers. These centres will (may / probably) be the future bearers of development and strengthening of its role in the region. Center that will be able to exploit the good traffic location and links with other settlements and the region, which will promote an adequate demographic and socio-economic structure, and those who strive and promote healthy natural and rich cultural environment, will be able to successfully compete with other centers of similar rank. This will allow people a higher level of prosperity and become increasingly attractive to live and work.

Metoda ciljnega spremljanja porabe energije je učinkovito orodje, s katerim lahko nadzorujemo porabo energije v podjetju. Opira se na meritve ter na pravilno odločanje in ukrepanje. V diplomskem delu obravnavamo problem ustvarjanja prikazov, vizualizacij in poročil iz neobdelanih podatkov, ki jih posredujejo merilniki porabe v bazo podatkov. Iz teh ustvarjenih prikazov lahko nato različne skupine zainteresiranih uporabnikov hitro vidijo informacije, ki jih zanimajo. Prikazi vsebujejo linijske grafe in tabelarične prikaze o porabi energije strojev, korelacijske diagrame o porabi energije glede na proizvedeno število izdelkov, glede na proizvedeno maso izdelkov, glede na število udarcev stroja ter graf kumulativne vsote in treemap prikaz. Ti prikazi služijo energetikom za lažje analiziranje stanja in odločanje o nadaljnjih ukrepih ter kot poročila nadrejenim. V diplomskem delu smo ugotovili, da je konstantno spremljanje izredno pomembno za obvladovanje energetskih tokov. Prikazi omogočajo lažje in hitrejše primerjanje porabe energije proizvodnih strojev med sabo in tudi z drugimi proizvodnimi spremenljivkami, hitreje se odkrivajo napake in se zato tudi hitreje odpravljajo. Tudi odločanje o nadaljnjih ukrepih je lažje, saj je na voljo več podatkov, prav tako je učinkovitejše spremljanje učinkov teh ukrepov in nadaljnje načrtovanje proizvodnje. The method of targeted monitoring of energy consumption is a powerful tool which companies can use to control their energy consumption. It relies on constant and thorough measurements as well as correct decision making and action planning. In this thesis we try to solve the problem of how to make visualizations, presentations and reports from the raw data supplied by the gauges. The graphical interfaces include line graphs and tabular presentations of energy consumption of machines, correlation diagrams of energy consumption depending on the number of products produced, on the weight of the products produced, on the number of working operations of the machine and a graph of the cumulative sum and a treemap visualization. These usually serve experts to facilitate analysis and decision making on further action as well as reports to decision makers. It was found that constant monitoring is of the utmost importance for the control of energy flows. Results from presentations make it easier to compare production machinery with other production variables, errors are discovered more quickly and are more easily corrected. Deciding on further measures is also easier, as is monitoring of the actions we take, as well as any future production planning.

V diplomski nalogi smo obravnavali analizo uspešnosti in učinkovitosti poslovanja na podlagi računovodskih kazalnikov podjetja X v primerjavi z dvema domačima konkurentoma v triletnem obdobju. Ključni pokazatelji uspešnosti in učinkovitosti poslovanja so kazalniki plačilne sposobnosti, gospodarnosti in uspešnosti. Vsi omenjeni kazalniki so bili pod standardno mejo in slabši od kazalnikov konkurenčnih podjetij. Podjetje je bilo v zadnjem letu ob dnevu zapadlosti sposobno poravnati le največ 37% dolgoročnih ter največ 63% kratkoročnih obveznosti. Vrednost kapitala je v zadnjem letu predstavljala le še slabo petino lastniškega kapitala iz leta 2012. Celotna gospodarnost se je zmanjšala za 12%, gospodarnost poslovanja pa za 6%. Prihodki podjetja so v zadnjih dveh letih upadli za 7%, odhodki pa so se v zadnjem letu povečali za 13%. Za nadaljevanje poslovanja podjetja se mora podjetje finančno prestrukturirati, morda s prenosom terjatev bank upnic v kapital. Za rešitev podjetja pride v poštev tudi njegova prodaja in s tem potrebna dokapitalizacija ali pa prodaja oz. zaprtje dela podjetja in s tem ukinitev dela proizvodnje. In this thesis, we discuss the analysis of operational effectiveness and prosperity on the basis of the accounting indicators of company X in comparison with two domestic competitors in a three-year period. Key performance indicators are indicators of solvency, economy and prosperity. All of these indicators were under the standard limit and worse than indicators of competitive companies. In the last year the company was able to pay on the maturity day a maximum of 37% long-term and a maximum of 63% short-term liabilities. The value of capital in last year included only one fifth of the ownership capital from 2012. total operating efficiency decreased for 12% and operating efficiency decreased for 6%. The revenues of the company decreased for 7% and the expenses increased for 13%. If the company wants to continue the business, it needs the financial restructuring, perhaps by transferring assets from creditor banks in capital. Another solution fort he company could be its sale or sale of part of company with the abolition of part of production.