TFL Vsebine / Revija Poslovodno računovodstvo

Lastniki podjetij si postavljajo vprašanja, na kakšen način in iz katerih virov financirati svoje podjetniške ideje, ki omogočajo rast, obstoj in donos poslovanja, ampak za njihovo realizacijo nimajo virov financiranja. Eden izmed virov financiranja je tvegani kapital, katerega lastniki kapitala namenijo v inovativna podjetja z ustrezno poslovno idejo ali izzivom, prepričljivim poslovnim načrtom in vizijo poslovanja z doseženim donosom, ki ga bodo dosegli v določenem obdobju z realizacijo poslovne ideje. Tvegani kapital je del lastniškega kapitala, saj skladi tveganega kapitala, ki vstopijo v podjetje, postanejo njegovi solastniki za določeno obdobje. Z raziskavo, ki smo jo naredili med slovenskimi lastniki podjetij in investitorji tveganega kapitala, smo ugotovili, da je poznavanje pomena in vloge tveganega kapitala pri financiranju razvojno perspektivnih podjetij, v slovenskem podjetništvu, zelo slabo, zato je njegov razvoj možno pričakovati šele čez nekaj let.

Business owners ask questions about how and from what sources to finance their corporate ideas that enable growth, survival and returns, but do not have any sources of financing for their realization.One of the sources of financing is venture capital, which the owners of capital devote to innovative companies with an appropriate business idea or challenge, a convincing business plan, and a vision of operating the achieved return that they will achieve in a given period with the realization of a business idea. Venture capital is a part of equity, since venture capital funds entering the company become co-owners for a fixed period. A survey conducted between Slovene business owners and venture capital investors found that knowledge of the importance and role of venture capital in the financing of developmentally prospective companies in Slovene entrepreneurship is very poor, and therefore its development can only be expected in a few years.