TFL Vsebine / Revija Poslovodno računovodstvo

V tem prispevku avtor obravnava nekatera konvencionalna orodja in kriterialne kazalnike, ki sodijo v okvir analize poslovanja kot empirično naravnane znanstvene vede in s pomočjo katerih naj bi v podjetjih spremljali in ocenjevali učinkovitost izrabe osnovnih sredstev. Ker gre za prvino poslovnega procesa – osnovna sredstva, ki po teoriji virov sodijo med najpomembnejše in po vrednosti največje vire – si avtor zastavlja vprašanji, kako z osnovnimi sredstvi čim bolj gospodarno ravnati in kako z njimi upravljati kot dober gospodar. V ta kontekst sodi njihova racionalna raba, njihovo optimalno izkoriščanje in odločanje o tem, kdaj jih je smiselno in ekonomsko upravičeno zamenjati. Na ta vprašanja pomagajo odgovoriti kazalniki, kot so poslovni vzvod (PV), stopnja donosnosti sredstev (ROA), amortizacija kot povprečen fiksni strošek (AFC), celotna učinkovitost opreme (OEE) in ekvivalentni letni stroški (EAC). Avtor odgovore še dodatno osvetli in podkrepi z izračuni teh kazalnikov na številnih konkretnih primerih iz prakse. Zaključi s priporočilom, da se z ustreznim osveščanjem in izobraževanjem poveča zanimanje vodstev podjetij, da na osnovna sredstva gledajo drugače kot doslej, da nad njihovo uporabo in izkoriščanjem izvajajo večji nadzor in da jih pričnejo ustrezneje obvladovati in upravljati.

In this paper, the author investigates some conventional tools and criteria-indicators belonging to business analysis as an empirically oriented scientific discipline, by means of which companies should monitor and assess the effective use of their fixed assets. As fixed assets are an element of the business process – and since, according to resource-based theory, they are among the most relevant and biggest resources in terms of value – the author asks how to handle fixed assets in the most economical way possible and how to manage them well. Within this context fall their rational use, their optimal exploitation, and making decisions on when it is sensible and economically justified to replace them. These questions can be answered by means of indicators such as operating leverage (OL), the rate of return of total assets (ROA),depreciation as an average fixed cost (AFC), overall equipment effectiveness (OEE), and equivalent annual costs (EAC). The answers are additionally clarified and supported by calculations of these criteria-indicators on the examples of several concrete cases from the real economic sector. Finally, the author suggests raising awareness among managers and educating them so they may view fixed assets differently than before and increase control over their exploitation in order to manage them properly and use them effectively.