{"id":993,"date":"2023-09-22T09:26:07","date_gmt":"2023-09-22T09:26:07","guid":{"rendered":"https:\/\/smartfinanceserbia.rs\/?p=993"},"modified":"2023-09-23T20:42:40","modified_gmt":"2023-09-23T20:42:40","slug":"3-osnovna-finansijska-izvestaja-koja-su-osnova-za-izradu-finansijske-analize","status":"publish","type":"post","link":"https:\/\/smartfinanceserbia.rs\/en\/3-osnovna-finansijska-izvestaja-koja-su-osnova-za-izradu-finansijske-analize\/","title":{"rendered":"3 osnovna finansijska izve\u0161taja koja su osnova za izradu Finansijske analize"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"993\" class=\"elementor elementor-993\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa9d43a elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"aa9d43a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71906dd8\" data-id=\"71906dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-315090f9 elementor-widget elementor-widget-text-editor\" data-id=\"315090f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>3 osnovna finansijska izve\u0161taja koja su osnova za izradu Finansijske analize su:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bilans Uspeha<\/strong><\/li>\n\n\n\n<li><strong>Bilans Stanja <\/strong><\/li>\n\n\n\n<li><strong>Izve\u0161taj o nov\u010danim tokovima <\/strong><\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong><a href=\"http:\/\/www.smarfinanceserbia.rs\">SMART FINANCE SERBIA<\/a><\/strong> pru\u017ea usluge vertikalne i horizontalne analize Bilansa Uspeha na godi\u0161njem nivou.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Bilans uspeha<\/strong> predstavlja pregled tokova vrednosti (prihoda i rashoda) u odre\u0111enom vremenskom periodu, obi\u010dno godinu dana.<\/p>\n\n\n\n<p><strong>Bilans Uspeha<\/strong> se ra\u0161\u010dlanjuje na 3 podbilansa, <strong>1. Poslovni<\/strong>, <strong>2. Finansijski<\/strong> i <strong>3. Ostali<\/strong>, te se vr\u0161i analiza svakog podbilansa u toku jedne godine (vertikalna analiza) i izme\u0111u razli\u010ditih perioda (horizontalna analiza).<\/p>\n\n\n\n<p>Drugi finansijski izve\u0161taj koji se analizira je <strong>Bilans Stanja<\/strong>.<\/p>\n\n\n\n<p><strong>Bilans Stanja<\/strong> pregleda finansijski pregled imovine i obaveza (prema vlasniku i tre\u0107im licima) na odre\u0111eni dan (obi\u010dno poslednji dan obra\u010dunskog perioda).<\/p>\n\n\n\n<p><strong>Bilans stanja<\/strong> se deli na<strong> Aktivu<\/strong> i <strong>Pasivu<\/strong>.<\/p>\n\n\n\n<p><strong>Aktiva<\/strong> predstavlja prikaz imovinskih oblika po knjigovodstvenoj vrednosti (na odre\u0111eni dan).<\/p>\n\n\n\n<p><strong>Aktiva<\/strong> se sastoji iz 2 glavna segmenta, <strong>Stalne Imovine i Obrtne imovine<\/strong> (segmentacija izvr\u0161ena na bazi kriterijuma &#8222;brzine&#8220; pretvorljivosti u nov\u010dani oblik&#8220;, kriterijuma ro\u010dnosti).<\/p>\n\n\n\n<p><strong>Pasiva<\/strong> predstavlja vrednosni pregled izvora finansiranja (na odre\u0111eni dan).<\/p>\n\n\n\n<p><strong>Pasiva <\/strong>se obi\u010dno deli po kriterijumu izvora sredstava  na Kapital (obezbe\u0111en od vlasnika i ne dospeva) i obaveze (poverene preduze\u0107u od strane tre\u0107ih lica sa definisanim rokovima dospe\u0107a). <\/p>\n\n\n\n<p>Pregled nov\u010danih tokova je unapred smisleno razvrstan pregled priliva i odliva gotovine u odre\u0111enom periodu. Pregled nov\u010danih tokova u svrhe finansijske analize radimo po indirektnoj metodi.<\/p>\n\n\n\n<p>Indirektna metoda uzima podatke iz <strong>Bilansa Uspeha<\/strong>, pa uz promene na pozicijama<strong> Bilansa Stanja<\/strong> dolazi do informacija o nov\u010danim tokovima u odre\u0111enom periodu. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pregled nov\u010danih tokova delimo na Operativni nov\u010dani tok, Finansijski nov\u010dani tok i Investicioni nov\u010dani tok. <\/p>\n<\/blockquote>\n\n\n\n<p>Na analizu finansijskih izve\u0161taja se nadovezuje finansijska analiza koja kombinuju\u0107i podatke iz svih izve\u0161taja, te stavljaju\u0107i te podatke u razli\u010dite vrste odnosa, dolazi do smislenih pokazatelja koji ukazuju na finansijsko stanje i performanse preduze\u0107a. <\/p>\n\n\n\n<p>Sve ove analize koje radimo, uglavnom imaju za cilj obezbe\u0111ivanje informacija koje \u0107e poslu\u017eiti za dono\u0161enje odluka upravi preduze\u0107a, kao i za komunikaciju uprave preduze\u0107a sa vlasnicima preduze\u0107a i poveriocima (bankama i investitorima).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>3 osnovna finansijska izve\u0161taja koja su osnova za izradu Finansijske analize su: SMART FINANCE SERBIA pru\u017ea usluge vertikalne i horizontalne analize Bilansa Uspeha na godi\u0161njem nivou. Bilans uspeha predstavlja pregled tokova vrednosti (prihoda i rashoda) u odre\u0111enom vremenskom periodu, obi\u010dno godinu dana. Bilans Uspeha se ra\u0161\u010dlanjuje na 3 podbilansa, 1. Poslovni, 2. Finansijski i 3. Ostali, te se vr\u0161i analiza svakog podbilansa u toku jedne godine (vertikalna analiza) i izme\u0111u razli\u010ditih perioda (horizontalna analiza). Drugi finansijski izve\u0161taj koji se analizira je Bilans Stanja. Bilans Stanja pregleda finansijski pregled imovine i obaveza (prema vlasniku i tre\u0107im licima) na odre\u0111eni dan (obi\u010dno poslednji dan obra\u010dunskog perioda). Bilans stanja se deli na Aktivu i Pasivu. Aktiva predstavlja prikaz imovinskih oblika po knjigovodstvenoj vrednosti (na odre\u0111eni dan). Aktiva se sastoji iz 2 glavna segmenta, Stalne Imovine i Obrtne imovine (segmentacija izvr\u0161ena na bazi kriterijuma &#8222;brzine&#8220; pretvorljivosti u nov\u010dani oblik&#8220;, kriterijuma ro\u010dnosti). Pasiva predstavlja vrednosni pregled izvora finansiranja (na odre\u0111eni dan). Pasiva se obi\u010dno deli po kriterijumu izvora sredstava na Kapital (obezbe\u0111en od vlasnika i ne dospeva) i obaveze (poverene preduze\u0107u od strane tre\u0107ih lica sa definisanim rokovima dospe\u0107a). Pregled nov\u010danih tokova je unapred smisleno razvrstan pregled priliva i odliva gotovine u odre\u0111enom periodu. Pregled nov\u010danih tokova u svrhe finansijske analize radimo po indirektnoj metodi. Indirektna metoda uzima podatke iz Bilansa Uspeha, pa uz promene na pozicijama Bilansa Stanja dolazi do informacija o nov\u010danim tokovima u odre\u0111enom periodu. Pregled nov\u010danih tokova delimo na Operativni nov\u010dani tok, Finansijski nov\u010dani tok i Investicioni nov\u010dani tok. Na analizu finansijskih izve\u0161taja se nadovezuje finansijska analiza koja kombinuju\u0107i podatke iz svih izve\u0161taja, te stavljaju\u0107i te podatke u razli\u010dite vrste odnosa, dolazi do smislenih pokazatelja koji ukazuju na finansijsko stanje i performanse preduze\u0107a. Sve ove analize koje radimo, uglavnom imaju za cilj obezbe\u0111ivanje informacija koje \u0107e poslu\u017eiti za dono\u0161enje odluka upravi preduze\u0107a, kao i za komunikaciju uprave preduze\u0107a sa vlasnicima preduze\u0107a i poveriocima (bankama i investitorima).<\/p>","protected":false},"author":1,"featured_media":994,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"author_meta":{"display_name":"nebojsa","author_link":"https:\/\/smartfinanceserbia.rs\/en\/author\/nebojsa\/"},"featured_img":"https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-300x169.jpg","uagb_featured_image_src":{"full":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2560,1440,true],"thumbnail":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-150x84.jpg",150,84,true],"medium":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-300x169.jpg",300,169,true],"medium_large":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",768,432,false],"large":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-1024x576.jpg",1024,576,true],"1536x1536":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",1536,864,false],"2048x2048":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2048,1152,false],"trp-custom-language-flag":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",18,10,false]},"uagb_author_info":{"display_name":"nebojsa","author_link":"https:\/\/smartfinanceserbia.rs\/en\/author\/nebojsa\/"},"uagb_comment_info":5,"uagb_excerpt":"3 osnovna finansijska izve\u0161taja koja su osnova za izradu Finansijske analize su: SMART FINANCE SERBIA pru\u017ea usluge vertikalne i horizontalne analize Bilansa Uspeha na godi\u0161njem nivou. Bilans uspeha predstavlja pregled tokova vrednosti (prihoda i rashoda) u odre\u0111enom vremenskom periodu, obi\u010dno godinu dana. Bilans Uspeha se ra\u0161\u010dlanjuje na 3 podbilansa, 1. Poslovni, 2. Finansijski i 3.&hellip;","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/smartfinanceserbia.rs\/en\/category\/uncategorized\/\" class=\"advgb-post-tax-term\">Uncategorized<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Uncategorized<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 3 years ago","modified":"Updated 3 years ago"},"absolute_dates":{"created":"Posted on September 22, 2023","modified":"Updated on September 23, 2023"},"absolute_dates_time":{"created":"Posted on September 22, 2023 09:26","modified":"Updated on September 23, 2023 20:42"},"featured_img_caption":"","series_order":"","rttpg_featured_image_url":{"full":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2560,1440,true],"landscape":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2560,1440,false],"portraits":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2560,1440,false],"thumbnail":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-150x84.jpg",150,84,true],"medium":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-300x169.jpg",300,169,true],"large":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf-1024x576.jpg",1024,576,true],"1536x1536":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",1536,864,false],"2048x2048":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",2048,1152,false],"trp-custom-language-flag":["https:\/\/smartfinanceserbia.rs\/wp-content\/uploads\/2023\/09\/Aktiva-pdf.jpg",18,10,false]},"rttpg_author":{"display_name":"nebojsa","author_link":"https:\/\/smartfinanceserbia.rs\/en\/author\/nebojsa\/"},"rttpg_comment":5,"rttpg_category":"<a href=\"https:\/\/smartfinanceserbia.rs\/en\/category\/uncategorized\/\" rel=\"category tag\">Uncategorized<\/a>","rttpg_excerpt":"3 osnovna finansijska izve\u0161taja koja su osnova za izradu Finansijske analize su: SMART FINANCE SERBIA pru\u017ea usluge vertikalne i horizontalne analize Bilansa Uspeha na godi\u0161njem nivou. Bilans uspeha predstavlja pregled tokova vrednosti (prihoda i rashoda) u odre\u0111enom vremenskom periodu, obi\u010dno godinu dana. Bilans Uspeha se ra\u0161\u010dlanjuje na 3 podbilansa, 1. Poslovni, 2. Finansijski i 3.&hellip;","_links":{"self":[{"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/posts\/993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/comments?post=993"}],"version-history":[{"count":13,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/posts\/993\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/posts\/993\/revisions\/1072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/media\/994"}],"wp:attachment":[{"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/media?parent=993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/categories?post=993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartfinanceserbia.rs\/en\/wp-json\/wp\/v2\/tags?post=993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}