TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava temeljne računovodske informacije kot podlago za odločanje v zvezi z družbeno odgovornostjo in s trajnostno usmeritvijo združbe. Pri tem je poudarjena dodana vrednost kot temeljno sodilo ustreznega delovanja poslovodstva. Temu primerno je predlagan model poslovodenja na podlagi dodane vrednosti. Obenem je poudarjen potrebni pogoj za trajnostni razvoj, to je dolgoročna plačilna sposobnost združbe in s tem informacije o njeni kapitalski ustreznosti. Temu primerno je predlagan model celovite finančne politike, ki ustrezno rešuje dilemo dobičkonosnosti in plačilne sposobnosti.

Paper deals with the basic accounting information as a basis for decision-making in relation to corporate social responsibility and sustainability policies of the company. It emphasized the added value as a fundamental information base for proper functioning of the management. Accordingly, the model of management on the basis of value added is proposed. Article also emphasized a necessary condition for sustainable development: the long-term solvency of the company and the information on its capital adequacy. Accordingly, the model of comprehensive financial policy that adequately solves the dilemma between profitability and solvency is proposed.