TFL Vsebine / Revija Poslovodno računovodstvo

Poslovanje gospodarskih družb je močno vpeto in soodvisno od splošnih razmer v družbi. V zadnjih letih smo bili priča tako veliki gospodarski krizi kot kasneje tudi okrevanju gospodarstva, po letu 2020 izrednim razmeram zaradi pandemije, v zadnjem letu zaostrovanju na področju mednarodne trgovine in ne nazadnje vojni v Evropi. Vse to vpliva na poslovanje gospodarskih družb in zahteva od poslovodstva hitro ukrepanje in prilagajanje novim razmeram. Uspešnost in učinkovitost poslovanja se odražata v računovodskih izkazih. Računovodski izkazi so povzetek poslovanja družbe v opazovanem obdobju. Zato ne preseneča, da so ti izkazi nemalokrat predmet manipulacij, prirejanj in ponarejanj odgovornih oseb. Po drugi strani se povečuje tudi povpraševanje po storitvah, s katerimi zainteresirani lahko nadzirajo pravilnost razvidovanja podatkov v računovodskih izkazih. Razvitih je več orodij za pomoč pri odkrivanju nepravilnosti v računovodskih izkazih. Eno od takih, večkrat preverjenih, je model M-score, ki ga je razvil profesor M. Beneish. Model temelji na osmih kazalnikih, izračunanih iz računovodskih izkazov. Beneish je model potrdil v več obravnavanih primerih.

The performance of companies is highly intertwined with and interdependent on the general situation in society. In recent years, we have seen both a major economic crisis and a subsequent economic recovery; after 2020 a pandemic emergency; over the past year a tightening of international trade and, last but not least, war in Europe. All of this has an impact on companies' operations, and requires management to act quickly and adapt to the new situation. The business performance and efficiency are reflected in the financial statements. The financial statements are a summary of the company's operations during the period under review. It is therefore not surprising that these statements are often subject to manipulation and falsification by those in charge. On the other hand, there is also an increasing demand for services that allow stakeholders to monitor the accuracy of the information disclosed in the financial statements. Several tools have been developed to help detect irregularities in the financial statements. One such model, which has been validated many times, is the M-score model developed by Professor M. Beneish. The model is based on eight indicators calculated from the financial statements. Beneish has validated the model in several cases.