TFL Vsebine / Revija Poslovodno računovodstvo

Za poslovodstvo in lastnike je pomemben kapital in podjetniško merljivi cilji, kot so: donos, rast, gospodarnost, plačilna sposobnost, likvidnost. Za poslovno odločanje je pomembno načrtovanje in doseganje denarnega toka. Ocena bonitete je pomembna iz izračunov in razumevanje merljivih finančnih ter nefinančnih kazalnikov poslovanja, saj predstavljajo osnovo za sprejemanje poslovnih odločitev. Pomemben je denarni tok, saj je doseganje ciljev ob pomanjkanju finančnih sredstev zelo težko, zato ga je potrebno načrtovati in nadzirati. Informacije o poslovanju so temelj za sprejemanje poslovnih odločitev. Poslovodstva se trudijo, da preživijo, saj je višina in stabilen denarni tok pomemben za nadaljnji razvoj, obstoj ter ugodno boniteto poslovanja. Preživetje organizacije ni v dobičku ampak v pozitivnem denarnem toku, saj je pomembno ali bo prodano tudi plačano. Pomen pravilnih in pravočasnih odločitev ima vse večjo težo. Osnovni pogoj za to so kakovostne in pravočasne informacije, ki so sestavljene iz finančnih in nefinančnih kazalnikov.

For the management and the owners, capital and corporate measurable goals are important, such as: return, growth, economy, solvency, liquidity. Planning and achieving cash flow is important for business decision making. Credit rating is important from calculations and an understanding of measurable financial and non-financial performance indicators as they form the basis for making business decisions. Cash flow is important as it is very difficult to achieve goals in the absence of financial resources and needs to be planned and monitored. Business information is the basis for making business decisions. Executives strive to survive, as the size and stable cash flow are important for the continued development, existence and favorable credit rating of the business. The survival of the organization is not in profit, but in positive cash flow, because it is important or sold will be paid. The importance of making the right and timely decisions is growing in importance. The basic prerequisite for this is quality and timely information, which consists of financial and non-financial indicators.