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Poslovni rezultat
   preduzeća
svrha postojanja?
rezultat je uspeh
      ali . .
rezultat je i
  neuspeh
važan kao finansijski
pokazatelj uspešnosti
dobitak i gubitak
prihodi i rashodi
prihodi - rashodi
velika istina biznisa:
pozitivna nula
  ne postoji
prihodi
prihodi
poslovni
prihodi
poslovni finansijski
prihodi
poslovni finansijski ostali
rashodi
rashodi
poslovni
rashodi
poslovni finansijski
rashodi
poslovni finansijski ostali
bilans stanja i uspeha
bilans stanja
bilans stanja
  formula:
bilans stanja
sredstva = obeveze + kapital
imovina
tekuća stalna i neopipljiva
talni p rikaz
Horizon
Vertikalni prikaz
bilans uspeha
globalna veličina ili
   deo rezultata
osnovna pitanja
osnovna pitanja     1
izvor forme prikaza
osnovna pitanja 2
pozicije prihoda i rashoda
osnovna pitanja    3
obračun rezultata
osnovna pitanja 4
dubina raščlanjivanja
bruto i neto princip
zaključili smo da:
zaključili smo da:
je svrha postojanja uspeh
zaključili smo da:
rezultat = gubitak i dobitak
zaključili smo da:
prihodi > rashodi
zaključili smo da:
je bilans stanja u ravnoteži
zaključili smo da:
je bilans uspeha deo rezultata
ww.slideshare.net
@borismilosevic
  @filmetric
aplauz je dozvoljen :)

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