{"id":10366,"date":"2023-02-26T14:53:17","date_gmt":"2023-02-26T13:53:17","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=10366"},"modified":"2024-05-13T14:57:42","modified_gmt":"2024-05-13T12:57:42","slug":"interne-zdroje-financovania-podniku","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/interne-zdroje-financovania-podniku\/","title":{"rendered":"Intern\u00e9 zdroje financovania podniku"},"content":{"rendered":"<p>Financovan\u00edm podniku rozumieme pokr\u00fdvanie jeho potrieb zo zdrojov z\u00edskan\u00fdch z finan\u010dno-hospod\u00e1rskej \u010dinnosti samotn\u00e9ho podniku to znamen\u00e1 financovanie z intern\u00fdch zdrojov. \u010eal\u0161\u00edm sp\u00f4sobom je financovanie z extern\u00fdch zdrojov, ktor\u00e9 n\u00e1jdete v \u010dl\u00e1nku <a href=\"https:\/\/www.euroekonom.sk\/externe-zdroje-financovania-podniku\/\">Extern\u00e9 zdroje financovania podniku<\/a>.<\/p>\n<h2>Financovanie z intern\u00fdch zdrojov podniku<\/h2>\n<p>Tieto zdroje financovanie podnikov\u00fdch potrieb sa objavuj\u00fa a\u017e v priebehu hospod\u00e1renia podniku, na z\u00e1klade toho ako podnik z\u00edskava zdroje rozli\u0161ujeme tieto formy:<\/p>\n<ul>\n<li>Financovanie zo zisku &#8211; samofinancovanie,<\/li>\n<li>Financovanie z odpisov,<\/li>\n<li>Financovanie z rezerv,<\/li>\n<li>Financovanie v d\u00f4sledku uvo\u013enenia pe\u0148az\u00ed,<\/li>\n<li>Racionaliz\u00e1ciou, zmenou majetkovej \u0161trukt\u00fary a uplat\u0148ovan\u00edm technick\u00e9ho pokroku. (Maru\u0161in, J. : Finan\u010dn\u00fd mana\u017ement podniku. Ekonomick\u00e1 fakulta TU, Ko\u0161ice 2000)<\/li>\n<\/ul>\n<p>Pod\u013ea Alexyho vo svojej publik\u00e1ci\u00ed Podnikov\u00e1 ekonomika rozde\u013euje intern\u00e9 zdroje financovania len do troch z\u00e1kladn\u00fdch foriem a to:<\/p>\n<ul>\n<li>financovanie zo zisku,<\/li>\n<li>financovanie z odpisov a<\/li>\n<li>financovanie z in\u00fdch intern\u00fdch zdrojov \u2013 tu s\u00fa zahrnut\u00e9 rezervy spolu s rezervn\u00fdm<\/li>\n<li>autor sem zahrnul aj kapit\u00e1l uvo\u013enen\u00fd racionaliz\u00e1ciou podnikovej \u010dinnosti. (Alexy, Siv\u00e1k, 2005)<\/li>\n<\/ul>\n<h2>Financovanie zo zisku<\/h2>\n<p>Samofinancovanie z vn\u00fatorn\u00fdch zdrojov m\u00e1 najv\u00e4\u010d\u0161\u00ed v\u00fdznam hlavne z kvantitat\u00edvneho h\u013eadiska <strong>financovanie zo zisku <\/strong>&#8211; samofinancovanie. Zisk pri riaden\u00ed podniku sa vyu\u017e\u00edva ako jeden z najd\u00f4le\u017eitej\u0161\u00edch syntetick\u00fdch ukazovate\u013eov \u00faspe\u0161nosti a efekt\u00edvnosti podnikania, hlavne vo vz\u0165ahu k vlo\u017een\u00e9mu kapit\u00e1lu. Na samofinancovanie podnikov\u00fdch potrieb z\u00e1vis\u00ed od mnoh\u00fdch faktorov, je suma zisku, predov\u0161etk\u00fdm od masy zisku vytvorenej v podniku, je dan\u00e1 objemom a \u0161trukt\u00farou realizovanej produkcie a z\u00e1vis\u00ed od objemu v\u00fdroby, zmeny stavu z\u00e1sob hotov\u00fdch v\u00fdrobkov a momentu realiz\u00e1cie.<\/p>\n<h3>Samofinancovanie<\/h3>\n<p>Samofinancovanie z\u00e1vis\u00ed hlavne od ceny jednotky realizovanej produkcie, ktor\u00e1 ovplyv\u0148uje zisk priamo \u00famerne, od v\u00fd\u0161ky n\u00e1kladov na jednotku produkcie, ktor\u00e1 ovplyv\u0148uje zisk nepriamo \u00famerne ako aj od intenzity zda\u0148ovania zisku \u2013 objemu dane zo zisku, ktor\u00fa upravuje Z\u00e1kon \u010d. 595\/2003 Z.z o dani z pr\u00edjmu. Je z\u00e1visl\u00fd od pou\u017eitia disponibiln\u00e9ho zisku \u2013 zisk po zdanen\u00ed sa rozde\u013euje na tak\u00e9 \u010dasti, ktor\u00e9 od\u010derp\u00e1vaj\u00fa z podniku jeho vlastn\u00edci na osobn\u00fa spotrebu, resp. na investovanie mimo podniku a na druh\u00fa \u010das\u0165, ktor\u00e1 zost\u00e1va v podniku na samofinancovanie jeho rozvoja.<\/p>\n<h3>Vy\u010d\u00edslenie zisku<\/h3>\n<p>Zisky a jeho v\u00fd\u0161ku je mo\u017en\u00e9 vy\u010d\u00edsli\u0165 dvoma sp\u00f4sobmi a to ako rozdiel medzi vlastn\u00fdm iman\u00edm podniku na konci a na za\u010diatku sledovan\u00e9ho obdobia, ak nastane pr\u00edpad pr\u00edrastku imania podnik dosahuje zisk a v opa\u010dnom pr\u00edpade stratu. Je nutn\u00e9 oceni\u0165 akt\u00edva, od ktor\u00fdch sa odpo\u010d\u00edtava suma cudzieho kapit\u00e1lu, \u010do je rozdiel medzi v\u00fdnosmi a n\u00e1kladmi podniku, \u010do predstavuje naj\u010dastej\u0161ie pou\u017e\u00edvan\u00fd sp\u00f4sob vy\u010d\u00eds\u013eovania zisku. Z poh\u013eadu samofinancovania podniku m\u00e1 v\u00fdznam predov\u0161etk\u00fdm v tom, \u017ee podnik pri potrebe roz\u0161irova\u0165 kapit\u00e1lov\u00fa z\u00e1klad\u0148u nemus\u00ed \u017eiada\u0165 od doteraj\u0161\u00edch spolo\u010dn\u00edkov \u017eiadne dodato\u010dn\u00e9 vklady, vedie k zvy\u0161ovaniu vlastnej kapit\u00e1lovej z\u00e1kladne podniku. Ak sa uplat\u0148uje tento sp\u00f4sob z\u00edskavania finan\u010dn\u00fdch zdrojov zni\u017euje podnik potrebu zapojenia cudzieho kapit\u00e1lu a vedie k zni\u017eovaniu n\u00e1kladov potrebn\u00fdch na z\u00edskanie a viazanie zdrojov financovania.<\/p>\n<h2>Financovanie z odpisov<\/h2>\n<p>Je definovan\u00e9 z\u00e1konom \u010d.595\/2003 Z.z. ako: \u201e <em>Odpisovan\u00edm sa na \u00fa\u010dely z\u00e1kona rozumie postupn\u00e9 zahr\u0148ovanie odpisov z hmotn\u00e9ho majetku a nehmotn\u00e9ho majetku do da\u0148ov\u00fdch v\u00fddavkov, ktor\u00fd je \u00fa\u010dtovan\u00fd, alebo evidovan\u00fd a je pou\u017e\u00edvan\u00fd na zabezpe\u010denie zdanite\u013en\u00fdch pr\u00edjmov. Postup pri odpisovan\u00ed hmotn\u00e9ho majetku je ur\u010den\u00fd nehmotn\u00e9mu majetku ak nejde o hmotn\u00fd majetok a nehmotn\u00fd majetok vyl\u00fa\u010den\u00fd z odpisovania<\/em>.\u201c<br \/>\nOdpisy s\u00fa pe\u0148a\u017en\u00fdm vyjadren\u00edm opotrebovania dlhodob\u00e9ho hmotn\u00e9ho ako aj nehmotn\u00e9ho majetku v priebehu ur\u010dit\u00e9ho obdobia, za ktor\u00e9 sa tieto postupne z\u00fa\u010dtov\u00e1vaj\u00fa do n\u00e1kladov, tak sa zni\u017euje hodnota tohto majetku a tak sa zabezpe\u010duj\u00fa zdroje financovanie reprodukcie dlhodob\u00e9ho majetku, s\u00fa n\u00e1kladovou polo\u017ekou, ovplyv\u0148uj\u00fa v\u00fd\u0161ku celkov\u00fdch n\u00e1kladov aj v\u00fd\u0161ku cien dosiahnut\u00e9ho zisku. S\u00fa s\u00fa\u010das\u0165ou v\u00fdrobn\u00fdch n\u00e1kladov a ceny sa predajom v\u00fdrobkov a slu\u017eieb vracaj\u00fa prostredn\u00edctvom tr\u017eieb a pe\u0148a\u017en\u00fdch tokov do podniku a st\u00e1vaj\u00fa sa tak zdrojom financovania majetku podniku. Viac sa o odpisoch a odpisovan\u00ed majetku do\u010d\u00edtate na str\u00e1nkach <a href=\"https:\/\/www.euroekonom.sk\/ekonomia\/podnikove-hospodarstvo\/odpisovanie-dlhodobeho-majetku\/\">Odpisovanie dlhodob\u00e9ho majetku<\/a> a <a href=\"https:\/\/www.euroekonom.sk\/ekonomia\/podnik-a-podnikanie\/majetok-podniku\/\">Majetok podniku \u2013 financovanie, obstar\u00e1vanie, odpisovanie<\/a>.<\/p>\n<h2>Financovanie z rezerv<\/h2>\n<p>V tomto pr\u00edpade financovania, podnik si m\u00f4\u017ee vytv\u00e1ra\u0165 plnenie z\u00e1v\u00e4zkov, ktor\u00fa vo svojej podstate neist\u00e9, rezervy, ktor\u00e9 a\u017e do okamihu ich vyu\u017e\u00edvania s\u00fa zdrojmi tich\u00e9ho financovania. V niektor\u00fdch spolo\u010dnostiach sa z\u00e1konom vytv\u00e1ra ur\u010den\u00fd rezervn\u00fd fond. Pri\u010dom jeho formu a pou\u017eitie upravuje z\u00e1kon \u010d. 513\/1991 Z. z. \u2013 obchodn\u00fd z\u00e1konn\u00edk v znen\u00ed neskor\u0161\u00edch predpisov. Podniky na z\u00e1klade svojho rozhodnutia tvoria dobrovo\u013ene rezervn\u00fd fond s vymedzen\u00edm \u00fa\u010delom podnikania. Podnik, v pr\u00edpade ak rezervy nie s\u00fa v plnej miere potrebn\u00e9 na financovanie \u00fa\u010delu, vyu\u017eije ich ako zdroj intern\u00e9ho financovania.<\/p>\n<h2>Financovanie v d\u00f4sledku uvo\u013enenia pe\u0148az\u00ed<\/h2>\n<p>Financovanie v d\u00f4sledku uvo\u013enenia pe\u0148az\u00ed je efekt z vyu\u017e\u00edvania uvo\u013enen\u00e9ho kapit\u00e1lu a znamen\u00e1, \u017ee za ur\u010dit\u00fdch podmienok m\u00f4\u017ee podnik za zdrojom financovania obnovy financova\u0165 aj rozvojov\u00e9 potreby. Na rozsah efektu vpl\u00fdva doba pou\u017e\u00edvania hmotn\u00e9ho a nehmotn\u00e9ho majetku- \u010d\u00edm je v\u00fd\u0161ka efektu ni\u017e\u0161ia, t\u00fdm krat\u0161ia je \u017eivotnos\u0165 hmotn\u00e9ho a nehmotn\u00e9ho majetku. Ak sa hmotn\u00fd aj nehmotn\u00fd majetok financuj\u00fa z vlastn\u00fdch zdrojov, efekt z vyu\u017e\u00edvania uvo\u013enen\u00e9ho kapit\u00e1lu sa v plnom rozsahu prejav\u00ed na \u00farovni podniku. K intern\u00fdm zdrojom patr\u00ed kapit\u00e1l uvo\u013enen\u00fd racionaliz\u00e1ciou podnikovej \u010dinnosti, ako vo v\u00fdrobe, z\u00e1sobovan\u00ed, odbyte, t\u00e1to racionaliz\u00e1cia skr\u00e1ti dobu kolobehu a tak uvo\u013en\u00ed \u010das\u0165 kapit\u00e1lu na in\u00e9 pou\u017eitie. M\u00f4\u017ee by\u0165 spojen\u00e1 s technick\u00fdm pokrokom, so zmenou technologick\u00e9ho postupu a zmeny vyvolanej inova\u010dn\u00fdm procesom. Podnik s\u00e1m rozhoduje o samotnom majetku ak m\u00e1 majetok, ktor\u00fd nepotrebuje mal by ho preda\u0165 a tak zabezpe\u010di\u0165 zdroje intern\u00e9ho financovania z titulu odpredaja majetku. Mobiliz\u00e1cia tak\u00fdchto zdrojov plna z\u00e1vis\u00ed od schopnosti podnikate\u013ea. (Maru\u0161in, 2000)<\/p>\n<h2>Finan\u010dn\u00e1 podpora podnikov zo strany \u0161t\u00e1tu<\/h2>\n<p>Na to, aby dobre fungovali subjekty podnikate\u013eskej sf\u00e9ry v dne\u0161n\u00fdch podmienkach trhov\u00e9ho hospod\u00e1rstva a \u017eiaduce formovanie vn\u00fatornej \u0161trukt\u00fary n\u00e1rodn\u00e9ho hospod\u00e1rstva si to vy\u017eaduje cie\u013eavedom\u00e9 zasahovanie zo strany \u0161t\u00e1tu tam, kde trh nedostato\u010dne stimuluje podniky na realiz\u00e1ciu spolo\u010densk\u00fdch cie\u013eov, je to spojen\u00e9 aj s finan\u010dnou podporou podnikov. Ide o z\u00edskavanie v\u00fdhod nen\u00e1vratn\u00fdm pr\u00edsunom finan\u010dn\u00fdch zdrojov, zni\u017eovan\u00edm podnikov\u00fdch v\u00fddavkov a obmedzovan\u00edm finan\u010dn\u00fdch riz\u00edk. Pritom z\u00e1sahy vykonan\u00e9 \u0161t\u00e1tom nesm\u00fa vies\u0165 k naru\u0161ovaniu hospod\u00e1rskej s\u00fa\u0165a\u017ee, prehlbovaniu makroekonomickej nestability, zni\u017eovaniu v\u00fdkonnosti jednotliv\u00fdch podnikov a k zhor\u0161ovaniu podnikate\u013esk\u00e9ho prostredia.<br \/>\nM\u00e1 to aj negat\u00edvne str\u00e1nky ak nie je spr\u00e1vne nasmerovan\u00e1 m\u00f4\u017ee znamena\u0165 plytvanie verejn\u00fdmi prostriedkami, z\u00e1kladnou \u010drtou takejto podpory je, \u017ee stimuluje realiz\u00e1ciu ist\u00fdch dohodnut\u00fdch spolo\u010densky prospe\u0161n\u00fdch programov. Podnik, ktor\u00fd sa na realiz\u00e1ciu programu z\u00fa\u010dast\u0148uje, m\u00e1 n\u00e1rok na vyhl\u00e1sen\u00fa finan\u010dn\u00fa podporu bez oh\u013eadu na svoju finan\u010dn\u00fa situ\u00e1ciu, tak\u00e1to pomoc podnikom smeruje hlavne na vedeckov\u00fdskumn\u00e9, kon\u0161truk\u010dn\u00e9 a v\u00fdvojov\u00e9 pr\u00e1ce v podnikoch, realiz\u00e1ciu z\u00e1merov \u0161t\u00e1tnej \u0161trukt\u00fary politiky, realiz\u00e1ciu ekologick\u00fdch projektov so soci\u00e1lnym zameran\u00edm. Podporuje export v s\u00falade s hospod\u00e1rsko- politick\u00fdmi z\u00e1mermi \u0161t\u00e1tu a rozvoj ekonomick\u00fdch aktiv\u00edt v hospod\u00e1rskych alebo slabo vyvinut\u00fdch oblastiach a stimuluje <a href=\"https:\/\/www.euroekonom.sk\/ekonomika\/male-a-stredne-podnikanie\/\">vznik a rozvoj mal\u00fdch a stredn\u00fdch podnikov<\/a>.<\/p>\n<h3>Formy \u0161t\u00e1tnej finan\u010dnej podpory<\/h3>\n<p>\u0160t\u00e1t podporuje podniky formou priamej finan\u010dnej podpory, t\u00e1 zah\u0155\u0148a r\u00f4zne formy neinvesti\u010dn\u00fdch, investi\u010dn\u00fdch dot\u00e1ci\u00ed, aj finan\u010dn\u00fa v\u00fdpomoc, alebo vo forme nepriamej podpory ako s\u00fa da\u0148ov\u00e9 \u00fa\u013eavy a aktivity in\u0161tit\u00faci\u00ed na podporu podnikania. Prostriedky na tak\u00fato podporu s\u00fa zo \u0161t\u00e1tneho rozpo\u010dtu, region\u00e1lnych rozpo\u010dtov, alebo z in\u00fdch fondov vytv\u00e1ran\u00fdch na tento \u00fa\u010del.<br \/>\nPriame formy finan\u010dnej podpory s\u00fa formy, ktor\u00e9 zvy\u0161uj\u00fa podnikov\u00e9 pr\u00edjmy, ako:<\/p>\n<ul>\n<li>investi\u010dn\u00e9 dot\u00e1cie, tie sa stanovuj\u00fa percentom z hodnoty intervenovanej investi\u010dnej akcie alebo absol\u00fatnou sumou, invest\u00edcia sa zara\u010fuje do prev\u00e1dzky v plnej obstar\u00e1vacej cene- vstupnej cene,<\/li>\n<li>neinvesti\u010dn\u00e9 dot\u00e1cie, tie s\u00fa ur\u010den\u00e9 na podporu konkr\u00e9tnych programov,<\/li>\n<li>cenov\u00e9 pr\u00edplatky, pre producentov dop\u013a\u0148aj\u00fa trhov\u00fa cenu ich slu\u017eieb alebo v\u00fdrobkoch,<\/li>\n<li>exportn\u00e9 pr\u00e9mie, tie s\u00fa ur\u010den\u00e9 na krytie rozdielov medzi cenou na dom\u00e1com a svetovom trhu,<\/li>\n<li>n\u00e1vratn\u00e9 finan\u010dn\u00e9 v\u00fdpomoci, tie sa pou\u017e\u00edvaj\u00fa \u00fa\u010delovo na financovanie realizovan\u00fdch \u0161t\u00e1tnych z\u00e1ruk za bankov\u00e9 \u00favery podnikate\u013eom a na financovanie projektov schv\u00e1len\u00fdch vl\u00e1dou.<\/li>\n<\/ul>\n<p><strong>Nepriame formy finan\u010dnej podpory<\/strong> znamenaj\u00fa zni\u017eovanie v\u00fddavkov podnikov, vych\u00e1dzaj\u00fa z vyu\u017eitia n\u00e1strojov da\u0148ovej, colnej, cenovej s\u00fastavy ako aj vyu\u017eitia osobn\u00fdch foriem podpory, charakterizuje ich snaha o minimalizovanie negat\u00edvnych \u00fa\u010dinkov na finan\u010dn\u00fd mana\u017ement podnikov. S\u00fa to dane z pridanej hodnoty, da\u0148ov\u00e9 \u00fa\u013eavy a preferencie, \u00farokov\u00e9 a \u00faverov\u00e9 v\u00fdhody, \u0161t\u00e1tne z\u00e1ruky za bankov\u00e9 \u00favery, ceny a odpustenie cla.<br \/>\n<strong>Princ\u00edp \u0161t\u00e1tnej pomoci<\/strong> je zachovan\u00fd v E\u00da, ktor\u00fd usmer\u0148uje pomoc poskytovan\u00fa zo \u0161t\u00e1tnych \u2013 verejn\u00fdch zdrojov subjektom p\u00f4sobiacim na trhu. V r\u00e1mci nej nesmie doch\u00e1dza\u0165 k deform\u00e1cii podnikate\u013esk\u00e9ho prostredia a t\u00fdm ku konkuren\u010dn\u00e9mu zv\u00fdhodneniu. V r\u00e1mci SR ju schva\u013euje a kontroluje Ministerstvo financi\u00ed SR. (Z\u00e1kon \u010d. 231\/1999 Z. z. o \u0161t\u00e1tnej pomoci v znen\u00ed neskor\u0161\u00edch predpisov)<br \/>\nPod\u013ea z\u00e1kona \u010d. 231\/1999 Z. z. o \u0161t\u00e1tnej pomoci v znen\u00ed neskor\u0161\u00edch predpisov sa \u0160t\u00e1tnou pomocou rozumie: \u201e<em>ka\u017ed\u00e1 pomoc v akejko\u013evek forme, ktor\u00fa poskytuje na podnikanie alebo v s\u00favislosti s n\u00edm poskytovate\u013e priamo alebo nepriamo z prostriedkov \u0161t\u00e1tneho rozpo\u010dtu, zo svojho rozpo\u010dtu alebo z vlastn\u00fdch zdrojov podnikate\u013eovi<\/em>.\u201c (http:\/\/www.zakonypreludi.sk\/zz\/1999-231)<br \/>\nTento z\u00e1kon sa vz\u0165ahuje na podnikate\u013eov, zdru\u017eenia podnikate\u013eov ako pr\u00edjemcov \u0161t\u00e1tnej pomoci a na \u0161t\u00e1tne org\u00e1ny, vy\u0161\u0161ie \u00fazemn\u00e9 celky, obce a in\u00e9 PO poskytuj\u00face \u0161t\u00e1tnu pomoc pod\u013ea osobitn\u00e9ho z\u00e1kona \u0161t\u00e1tnej pomoci.<\/p>\n<h2>Financovanie z fondov eur\u00f3pskej \u00fanie<\/h2>\n<p>Tak\u00fdto typ financovania patr\u00ed k intern\u00fdm zdrojom \u2013 programy v r\u00e1mci E\u00da sme si charakterizovali u\u017e vy\u0161\u0161ie v kapitole, ale nako\u013eko ich zara\u010fujeme medzi zdroje financovania, tak si ich op\u00ed\u0161eme aj v tejto \u010dasti diplomovej pr\u00e1ce. Fondy E\u00da s\u00fa n\u00e1strojom \u0161truktur\u00e1lnej politiky, ktor\u00e9 E\u00da vyu\u017e\u00edva na dosiahnutie svojich prioritn\u00fdch cie\u013eov. Ich cie\u013eom je rozvoj regi\u00f3nov, pomoc regi\u00f3nom postihnut\u00fdm re\u0161trukturaliz\u00e1ciou priemyslu, podporu spolo\u010denskej a hospod\u00e1rskej premeny v oblast\u00ed s v\u00e1\u017enymi \u0161truktur\u00e1lnymi \u0165a\u017ekos\u0165ami, rozvoj \u013eudsk\u00fdch zdrojov a dopravnej infra\u0161trukt\u00fary, zlep\u0161enie \u017eivotn\u00e9ho prostredia. Z\u00e1merom \u0161truktur\u00e1lnej region\u00e1lnej politiky Eur\u00f3pskeho spolo\u010denstva je vyrovna\u0165 rozdiely medzi chudobn\u00fdmi a bohat\u00fdmi regi\u00f3nmi v r\u00e1mce Eur\u00f3py. Pomoc sa realizuje pomocou fondov ako je <a href=\"https:\/\/www.euroekonom.sk\/region-a-regionalny-rozvoj\/\">Eur\u00f3psky soci\u00e1lny fond<\/a>, fond region\u00e1lneho rozvoja, usmer\u0148ovac\u00ed a garan\u010dn\u00fd fond v po\u013enohospod\u00e1rstve, finan\u010dn\u00fd n\u00e1stroj pre usmer\u0148ovanie rybolovu a prostredn\u00edctvom koh\u00e9zneho fondu. (Vlachynsk\u00fd, 2009)<\/p>\n<h2>Pou\u017eit\u00e1 literat\u00fara<\/h2>\n<p>ALEXY, J., SIV\u00c1K, R. : <em>Podnikov\u00e1 ekonomika<\/em>. IRIS, Bratislava 2005. ISBN 80-89018-82-3<br \/>\nMARU\u0160IN, J. : <em>Finan\u010dn\u00fd mana\u017ement podniku<\/em>. Ekonomick\u00e1 fakulta TU, Ko\u0161ice 2000. ISBN 80-7099-473-8<br \/>\nVLACHYNSK\u00dd, K. et al. 2009. Podnikov\u00e9 financie. Prv\u00e9 vydanie. Bratislava: Iura Edition, 2009. 524 s. ISBN 978-80-8078-258-0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Financovan\u00edm podniku rozumieme pokr\u00fdvanie jeho potrieb zo zdrojov z\u00edskan\u00fdch z finan\u010dno-hospod\u00e1rskej \u010dinnosti samotn\u00e9ho podniku to znamen\u00e1 financovanie z intern\u00fdch zdrojov. \u010eal\u0161\u00edm sp\u00f4sobom je financovanie z &hellip; <\/p>\n","protected":false},"author":9,"featured_media":25240,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[],"class_list":["post-10366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Intern\u00e9 zdroje financovania podniku<\/title>\n<meta name=\"description\" content=\"Financovanie zo zisku a samofinancovanie, 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