TFL Vsebine / Revija SIR*IUS

Business review – what it is and what it should be

Poslovno poročilo je enakovredni in nenadomestljivi del letnega poročila, v katerem gospodarska družba pojasni, kje ustvarja dodano vrednost, kaj želi doseči in kako uspešna je pri doseganju svojih ciljev. Njegov namen je uporabnikom olajšati sprejemanje poslovnih odločitev. Poslovna poročila slovenskih gospodarskih družb pa so polna nepomembnih informacij, ki bralcu otežujejo razumevanje trenutnega razvoja, uspešnosti in finančnega položaja gospodarske družbe ter oblikovanje pričakovanj o njenem nadaljnjem razvoju. Zato pričujoči prispevek ponuja pregled priporočene vsebine poslovnega poročila in napotke, kako se organizacijsko lotiti njegove priprave.

The business review is an equivalent and irreplaceable part of the annual report, where company explains the source of its value creation, its business objectives and how successful it is in attaining its goals. Its purpose is to facilitate the user in making business decisions. However, business reviews of Slovenian companies are full of irrelevant information, which make it harder to understand the company’s current development, performance and financial position and to form expectations regarding its future development. This article therefore provides an overview of the content that the business review should cover and provides organizational guidance on how to prepare it.