TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava tesno povezanost analize poslovanja z letnim poročilom podjetja. Pri tem izhaja iz formalnih in vsebinskih izhodišč letnega poročila. Pri tem obravnava devet vsebinskih izhodišč, ki naj jih upošteva sestavljavec poročila. Posebej so navedena vprašanja za preverjanje skladnosti letnega poročila in ustreznosti z vidika uporabnika, ki mu je le-to namenjeno. Avtor ugotavlja, da v letno poročilo ne obsega vseh procesov analiziranja, saj je izpuščen del oblikovanja predlogov. Zato opredeljuje obseg analiziranja v letnem poročilu kot diagnozo poslovanja.

The paper deals with the close connection between the business analysis and the company's annual report. It follows from the formal and substantive bases of the annual report. Author explores nine substantive starting points to be followed up by the draftsman. Special questions are asked to check the compliance of the annual report and its suitability from the perspective of the user to whom it is addressed. The author concludes that the annual report does not include all the analysis processes, as part of the formulation of proposals is omitted. He therefore defines the scope of analysis in the annual report as a business diagnosis.