TFL Vsebine / Revija Poslovodno računovodstvo

S prispevkom želimo umestiti in ovrednotiti poslovne tokove v okviru analize poslovanja. V najširšem smislu jih opredelimo kot vsako spremembo kazalcev stanja. Nekateri računovodsko izraženi tokovi so standardizirani, še več pa jih je nestandardiziranih. Njihova izrazna moč za potrebe poslovnega odločanja še ni dovolj proučena. Prispevek daje osnovna izhodišča tako za oblikovanje poslovnih tokov kot tudi za njihovo urejanje. Posebej so podana izhodišča za njihovo pojasnjevanje. Prikazan je model tipologije poslovnih tokov kot sistematični pregled njihovih tipičnih pojavnih oblik z navedbo njihovih značilnosti. Posebej so obravnavane slabosti in prednosti poslovnih tokov kot informacij za odločanje.

The article deals with the role and evaluation business flows in the context of the analysis of the business. In the broadest sense every business flow is defined as a change in the status of the indicators which are expressed in absolute values. Only some financial flows are standardized. Their information power for the purposes of business decision-making is not yet sufficiently examined. The author gives the basic starting points for the formulation of business flows as well as for their editing and processing. In particular, a platform for their interpretation is offered. A model of the typology of business flows as a systematic review of their typical forms indicating their characteristics is showed. Weaknesses and advantages of business flows are discussed as well.