FINANCIAL FUNCTION ANALYSIS IN THE COMPANY X

Finančna funkcija je v današnjem času nepogrešljiva temeljna poslovna funkcija ne glede na velikost podjetja. Podjetnikom, predvsem pa izvajalcem so pri analizi in ureditvi finančne funkcije v podjetju v veliko pomoč slovenski poslovno-finančni standardi, ki imajo tudi podzakonsko veljavo. Dobro poznavanje standardov pripomore k boljšemu izkoriščanju različnih možnosti priskrbe sredstev ob najnižjih stroških financiranja, omogoča racionalno uporabo sredstev, uspešno gospodarjenje z njimi in optimalno investiranje. V majhnem podjetju, kot je v nalogi preučevano podjetje, finančna funkcija ni organizirana kot samostojna organizacijska enota. Glavno, torej odločilno funkcijo ima direktor (in lastnik) podjetja, posamezne naloge finančne funkcije pa so razdeljene med vodilni kader v podjetju. Kljub temu, da je podjetje Hermi, d. o. o. uspešno in posluje z dobičkom, bi bilo smiselno razmisliti o investiranju v informacijski sistem, ki bi podjetju omogočal vlaganje denarnih presežkov (in ne držanje teh), posvečanje več časa področju zalog ter spremljanje dogajanj na investicijskem trgu. Podjetje bi tako ob hkratnem zmanjšanju odhodkov (boljše upravljanje z zalogami in izkoriščanje novo nastalih priložnosti na trgu investicij) in povečanju prihodkov (vlaganje presežkov) še povečalo dobiček, kar bi mu omogočalo nadaljnjo rast in bi hitreje postalo najbolj prepoznaven ponudnik prenapetostne zaščite v državah nekdanje Jugoslavije, kar je cilj, ki si ga je zastavil lastnik podjetja.The financial function is nowadays an indispensable basic business function irrespective of the size of a company. When analysing and developing the financial function, entrepreneurs and particularly those in charge of the financial function benefit enormously from the Slovenian Business-Financial Standards which have the nature of an executive act. Good knowledge of the standards contributes to the better utilisation of the options for obtaining assets at the lowest possible financing costs, enables economical use of resources, their successful management, and optimal investment. In a small company, such as the one studied in the thesis, the financial function is not organised as an independent organisational unit. The main and therefore the decisive function is held by the director (and owner) of the company, while the individual tasks of the financial function are divided among the managerial staff in the company. Despite the Hermi, d. o. o. company being successful and profitable, it would be sensible to consider investing into an information system, which would enable the company to invest surplus monetary assets (so that it would not hold on to them), devote more time to inventories and to monitoring the state-of-affairs on the investment market. Alongside a simultaneous reduction of expenditures (improved inventory management and utilisation of new opportunities on the investment market) and increase in revenues (surplus investment), the company could thus increase its profits, which would enable it further growth. This would in turn make it possible to faster become a recognisable provider of lightning protection in the countries of former Yugoslavia, which is a goal that the owner of the company has set for himself