TFL Vsebine / Revija Poslovodno računovodstvo

Članek obravnava namen obračunskih računovodskih izkazov, ki so pomembni tako za zunanje kot tudi za notranje uporabnike informacij. Informacije, ki jih nudijo računovodski izkazi, niso za vse uporabnike enako pomembne Različne vrste zunanjih in notranjih uporabnikov informacij imajo različne interese. Njihovo poznavanje je nujno za ustrezno informiranje in ohranjanje zaupanja v okolju in znotraj združbe. Obenem je dobro poznavanje metod in tehnike analiziranja računovodskih izkazov temeljnega pomena, saj omogoča v celoti izkoristiti izrazno moč računovodskih izkazov.

The article deals with the purpose of financial statements, which are important for both external as well as internal users of information. The information provided by financial statements is not equally important for all users. Different types of internal and external information users have different interests. The knowledge of these interests is essential for appropriate information and maintains confidence in the environment and within the organization. At the same time a good knowledge of methods and techniques to analyze the financial statements is of fundamental importance, since it allows to fully exploiting the expressive power of the financial statements.