TFL Vsebine / Revija Poslovodno računovodstvo

Računovodstvo je v okviru informacijskega sistema pomemben del poslovodnega sistema podjetja, saj uporabnikom računovodskih informacij v razumljivem jeziku nudi informacije o poslovanju podjetja. Analiza učinkovitosti poslovanja podjetja pokaže, ali podjetje deluje na pravilen način, saj primerja izložke z vložki. Da je podjetje učinkovito, mora učinkovitost zagotavljati na vseh ravneh poslovanja. Temeljna naloga finančne funkcije je plačilna sposobnost podjetja, zato s finančno analizo pridobi informacije o finančnem stanju podjetja. Članek prikazuje analizo učinkovitosti poslovanja ter finančno analizo podjetja X. Podlaga za analizi sta bilanca stanja in izkaz poslovnega izida.

Within the information system, accounting is an important part of the company's management system, as it provides users of accounting information with information on the company's operations that is written in an understandable language. An analysis of the company's business performance shows whether the company is operating in the right way by comparing the outputs with inputs. To be efficient, the company must ensure efficiency and effectiveness at all levels of its business operations. The basic task of the financial function is the company's solvency; thus, by conducting financial analysis information on the company's financial position is obtained. The article presents the business performance and financial analyses of the X company. The basis for these analyses is the company's balance sheet and income statement.