TFL Vsebine / Revija Poslovodno računovodstvo

Vsak, ki ustanovi podjetje ni podjetnik. Značilnosti, ki določajo podjetnika, so, da kupuje po znani in prodaja po neznani ceni, da deluje v negotovih okoliščinah, da prevzema tveganje, reorganizira družbene in ekonomske potenciale, da je inovativen, da vztraja pri poslovni ideji in, da ceni neodvisnost. Treba je tudi ločevati med podjetjem in podjemom. Za pridobitev ustreznih računovodskih informacij za podjetnike je treba izdelati predračune, obračune in analize. Vse tri računovodske funkcije se morajo izvajati za potrebe spremljanja financiranja, investiranja in poslovanja. Računovodske informacije zmanjšujejo stopnjo tveganja. Kakovost informacij za podjetnike opredeljuje njihova dostopnost, točnost, pravočasnost, popolnost, zgoščenost in ustreznost ter razumljivost.

Anyone who founds a company is not an entrepreneur yet. Entrepreneur buys and sells according to the known price, works in uncertain environment, takes risk, reorganizes social and economic potentials, is innovative, insists on business idea and respects independence. It is also necessary to distinguish between the company and the entrepreneurial undertaking. In order to obtain relevant accounting information for entrepreneurs is necessary to prepare estimates, calculations and analysis. All three accounting functions have to be implemented to monitor financing, investments and business. By using accounting information entrepreneur can reduce the risk. Quality of information for entrepreneurs is defined by availability, accuracy, timeliness, completeness, conciseness, relevance and comprehensibility.