{"id":8066,"date":"2022-12-03T16:14:54","date_gmt":"2022-12-03T15:14:54","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=8066"},"modified":"2024-05-13T14:58:26","modified_gmt":"2024-05-13T12:58:26","slug":"podnikatelsky-plan-natura-outdoor","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/podnikatelsky-plan-natura-outdoor\/","title":{"rendered":"Podnikate\u013esk\u00fd pl\u00e1n NATURA OUTDOOR"},"content":{"rendered":"<h2>1 Podnikate\u013esk\u00fd pl\u00e1n<\/h2>\n<p>Ka\u017ed\u00fd podnikate\u013e sk\u00f4r, ne\u017e za\u010dne podnika\u0165, mal by ma\u0165 jasn\u00fa my\u0161lienku podnikania, hlavn\u00fd cie\u013e a mal by ma\u0165 stanoven\u00e9 priebe\u017en\u00e9 ciele podnikania. Tieto my\u0161lienky a ciele zhmot\u0148uje v p\u00edsomnej podobe a v \u0161trukt\u00farovanej forme podnikate\u013esk\u00fd pl\u00e1n. Ka\u017ed\u00e1 oblas\u0165 podnikania je nie\u010d\u00edm in\u00e1, m\u00e1 svoje \u0161pecifik\u00e1 a podnikate\u013esk\u00fd pl\u00e1n by to mal odr\u00e1\u017ea\u0165. Z tohto d\u00f4vodu neexistuje univerz\u00e1lna, \u010di jedin\u00e1 spr\u00e1vna obsahov\u00e1 \u0161trukt\u00fara z\u00e1meru.<br \/>\nCie\u013eom pr\u00e1ce je definova\u0165 podnikate\u013esk\u00fd pl\u00e1n, uvies\u0165 jeho vn\u00fatorn\u00e9 a vonkaj\u0161ie funkcie, krit\u00e9ria a po\u017eiadavky, ktor\u00e9 by mali by\u0165 splnen\u00e9 pri jeho zostavovan\u00ed, rozobra\u0165 organiza\u010dn\u00e9 aspekty. Na z\u00e1ver konkretizova\u0165 teoretick\u00e9 poznatky do praktick\u00e9ho podnikate\u013esk\u00e9ho pl\u00e1nu.<br \/>\nPodnikate\u013esk\u00fd pl\u00e1n je dokument, ktor\u00fd mapuje smer \u010dinnosti firmy na ur\u010dit\u00e9 \u010dasov\u00e9 obdobie. V\u00e4\u010d\u0161ina firiem zostavuje detailn\u00fd podnikate\u013esk\u00fd pl\u00e1n na jeden a\u017e dva roky, ktor\u00fd je doplnen\u00fd o v\u0161eobecnej\u0161ie progn\u00f3zy na dva a\u017e \u0161tyri roky dopredu. Vo firme sa zostavuje jednak ako s\u00fa\u010das\u0165 norm\u00e1lneho pl\u00e1novacieho cyklu a to v sum\u00e1rnej podobe pre potreby vrcholov\u00e9ho mana\u017ementu, ako aj detailne pod\u013ea jednotliv\u00fdch vecn\u00fdch oblast\u00ed a ni\u017e\u0161\u00edch riadiacich \u00farovn\u00ed. V tomto pr\u00edpade m\u00e1 charakter \u201epl\u00e1nu akci\u00ed\u201c (ak\u010dn\u00e9ho pl\u00e1nu). Okrem toho sa podnikate\u013esk\u00fd pl\u00e1n pou\u017e\u00edva na \u201epredaj podnikate\u013esk\u00fdch my\u0161lienok\u201c banke alebo inej finan\u010dnej in\u0161tit\u00faci\u00ed. V tomto pr\u00edpade pln\u00ed \u00falohu n\u00e1stroja, ktor\u00fd m\u00e1 dokumentova\u0165 \u017eivotaschopnos\u0165 firmy a re\u00e1lnos\u0165 jej cie\u013eov, pre ktor\u00e9 h\u013ead\u00e1 financie.<\/p>\n<h2>1.1 Funkcie podnikate\u013esk\u00e9ho pl\u00e1nu<\/h2>\n<p>Podnikate\u013esk\u00fd pl\u00e1n pln\u00ed tzv. vn\u00fatorn\u00fa a vonkaj\u0161iu funkciu. (vn\u00fatorn\u00e1 funkcia) Podnikate\u013esk\u00fd pl\u00e1n pom\u00e1ha riadi\u0165 obchod, v ktorom firma podnik\u00e1 t\u00fdm, \u017ee \u201ekomunikuje\u201c v\u00edziu firmy prostredn\u00edctvom konkr\u00e9tnych \u00faloh jednotliv\u00fdm mana\u017e\u00e9rskym t\u00edmom. Odr\u00e1\u017ea jednak podnikov\u00e9 strat\u00e9gie dosiahnut\u00e9 do konkr\u00e9tnych takt\u00edk \u010dasov\u00e9ho obdobia podnikate\u013esk\u00e9ho pl\u00e1nu, ako aj progn\u00f3zy v\u00fdvoja v\u0161eobecn\u00fdch ekonomick\u00fdch podmienok v odvetv\u00ed, ako aj konkuren\u010dn\u00fdch \u00favah.<br \/>\nVo svojej podstate je podnikate\u013esk\u00fd pl\u00e1n zosumarizovan\u00edm taktick\u00fdch strat\u00e9gi\u00ed a ich vz\u00e1jomn\u00fdch zos\u00faladen\u00edm vo v\u0161etk\u00fdch funk\u010dn\u00fdch oblastiach \u2013 marketing, v\u00fdroba, v\u00fdskum a v\u00fdvoj, investi\u010dn\u00e9 projekty, financie. Podnikate\u013esk\u00fd pl\u00e1n je zvy\u010dajne vyjadren\u00fd v glob\u00e1lnych ukazovate\u013eoch v\u00fdstupov ( hodnota tr\u017eieb) a to \u0161tvr\u0165ro\u010dne alebo i mesa\u010dne pre ka\u017ed\u00fa skupinu v\u00fdrobkov (v\u00fdrobn\u00fd odbor), av\u0161ak nie pre \u0161pecifick\u00e9 polo\u017eky alebo individu\u00e1lne v\u00fdrobky vo vn\u00fatri ka\u017edej skupiny. M\u00f4\u017ee tie\u017e \u0161pecifikova\u0165 celkov\u00e9 z\u00e1soby, ako aj ich po\u017eadovan\u00fa \u00farove\u0148, ktor\u00e1 sa m\u00e1 dodr\u017ea\u0165 v pl\u00e1novacom obdob\u00ed. Vo svojej sum\u00e1rnej podobe pre potreby vrcholov\u00e9ho mana\u017ementu nepozost\u00e1va zo v\u0161etk\u00fdch detail ako aj \u010dasovej \u0161pecifik\u00e1cie \u010dinnosti potrebnej pre realiz\u00e1ciu pl\u00e1nu, ale namiesto toho determinuje mo\u017en\u00e9 v\u0161eobecn\u00e9 postoje ku konkurencii aby sa dosiahli hlavn\u00e9 ciele. Podnikate\u013esk\u00fd pl\u00e1n na ni\u017e\u0161\u00edch \u00farovniach riadenia obsahuje detailnej\u0161ie rozhodnutia aj \u010dasov\u00fa \u0161pecifik\u00e1ciu ich realiz\u00e1cie. Celkovo by mal ma\u0165 podnikate\u013esk\u00fd pl\u00e1n firmy skompletizovan\u00fd ka\u017ed\u00fd rok do tretieho \u0161tvr\u0165roka pre bud\u00face pl\u00e1novacie obdobie.<br \/>\nVonkaj\u0161ia funkcia \u2013 Podnikate\u013esk\u00fd pl\u00e1n z h\u013eadiska svojej vonkaj\u0161ej funkcie m\u00e1 prezentova\u0165 firmu v unik\u00e1tnom a zvl\u00e1\u0161tnom svetle zalo\u017eenom na vlastn\u00fdch schopnostiach a sk\u00fasenostiach \u017eiadate\u013eov. M\u00e1 presved\u010di\u0165 bud\u00facich investorov, \u017ee firma a jej mana\u017ement :m\u00e1 jasn\u00fa v\u00edziu, pozn\u00e1 podmienky, v ktor\u00fdch hodl\u00e1 p\u00f4sobi\u0165, teda vie odhadn\u00fa\u0165 svoje rizik\u00e1 \u2013 t\u00fato skuto\u010dnos\u0165 vie dokumentova\u0165 viac variantn\u00fdm vypracovan\u00edm pl\u00e1nu a m\u00e1 preh\u013ead a odhad hodnoty a relevantnosti inform\u00e1ci\u00ed, je schopn\u00fd robi\u0165 rozhodnutia, ktor\u00e9 s\u00fa zalo\u017een\u00e9 na spr\u00e1vnom druhu inform\u00e1ci\u00ed po\u017eadovanej kvality. Z\u00e1rove\u0148 sa vyzna\u010duje etikou podnikania<\/p>\n<h2>2 Po\u017eiadavky na podnikate\u013esk\u00fd pl\u00e1n<\/h2>\n<p>Spracovan\u00fd podnikate\u013esk\u00fd pl\u00e1n by mal sp\u013a\u0148a\u0165 po\u017eiadavky <a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>:<\/p>\n<ul>\n<li>stru\u010dnos\u0165 \u2013 jednozna\u010dn\u00e9 uv\u00e1dzanie inform\u00e1ci\u00ed bez zbyto\u010dn\u00e9ho vysvet\u013eovania<\/li>\n<li>zrozumite\u013enos\u0165 \u2013 prisp\u00f4sobenie formul\u00e1cie inform\u00e1ci\u00ed \u010ditate\u013eom<\/li>\n<li>logickos\u0165 \u2013 jednotliv\u00e9 \u010dasti musia by\u0165 logicky previazan\u00e9 a musia tvori\u0165 zmyslupln\u00fd celok<\/li>\n<li>pravdivos\u0165 \u2013 v\u0161etky \u00fadaje musia by\u0165 pravdiv\u00e9 a overite\u013en\u00e9.<\/li>\n<\/ul>\n<h2>3 Organiza\u010dn\u00e9 aspekty podnikate\u013esk\u00e9ho pl\u00e1nu<\/h2>\n<p>V s\u00favislosti s vypracovan\u00edm podnikate\u013esk\u00e9ho pl\u00e1nu je potrebn\u00e9 odpoveda\u0165 na niektor\u00e9 ot\u00e1zky z oblasti organizovania<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>:<\/p>\n<ul>\n<li>Kto je inici\u00e1torom podnikate\u013esk\u00e9ho pl\u00e1nu? ( Inici\u00e1torom m\u00f4\u017ee by\u0165 vedenie podniku, ale aj strategick\u00e1 podnikate\u013esk\u00e1 jednotka, alebo div\u00edzia. Podmienkou je aby p\u00f4sobili tom istom odvetv\u00ed.)<\/li>\n<li>Kto vypracuje podnikate\u013esk\u00fd pl\u00e1n?<\/li>\n<li>Ak\u00e1 je lokaliz\u00e1cia podnikate\u013esk\u00e9ho pl\u00e1nu v organiza\u010dnej \u0161trukt\u00fare podniku?<\/li>\n<li>Kto schva\u013euje podnikate\u013esk\u00fd pl\u00e1n? (Schva\u013eovanie pripad\u00e1 vrcholov\u00e9mu mana\u017ementu pri v\u00e4\u010d\u0161\u00edch podnikoch m\u00f4\u017ee by\u0165 t\u00e1to pr\u00e1vomoc delegovan\u00e1 na strategick\u00fa podnikate\u013esk\u00fa jednotku.)<\/li>\n<li>V ktorom \u00fatvare podniku sa realizuje podnikate\u013esk\u00fd pl\u00e1n? (Najv\u00e4\u010d\u0161ie slovo m\u00e1 ten prvok, na ktor\u00e9ho \u010dinnos\u0165 bude ma\u0165 najv\u00e4\u010d\u0161\u00ed dopad. Podmienkou je aby disponoval s najlep\u0161\u00edmi inform\u00e1ciami potrebn\u00fdmi pre kvalitn\u00e9 a \u00fapln\u00e9 splnenie pl\u00e1nu.)<\/li>\n<\/ul>\n<h2>3.1 Prax v pl\u00e1novan\u00ed slovensk\u00fdch podnikov<\/h2>\n<p>V s\u00fa\u010dasnosti sa podniky nach\u00e1dzaj\u00fa v prostred\u00ed dynamicky sa meniacich podmienok prostredia. Podniky sa musia vedie\u0165 v tomto prostred\u00ed prisp\u00f4sobi\u0165 dan\u00fdm podmienok. V tomto prostred\u00ed sa pl\u00e1novanie st\u00e1va nenahradite\u013en\u00fdm n\u00e1strojom. Z tejto situ\u00e1cie vypl\u00fdva, \u017ee najv\u00e4\u010d\u0161ia sila podniku by mala by\u0165 v jeho schopnosti predv\u00edda\u0165 a pod\u013ea toho sa meni\u0165.<br \/>\nD\u00f4le\u017eit\u00e9 v pl\u00e1novan\u00ed je tie\u017e zoh\u013eadni\u0165 aj neur\u010ditos\u0165 bud\u00facnosti. Pri t\u00fdchto zmen\u00e1ch je d\u00f4le\u017eit\u00e9 meni\u0165 tie\u017e pl\u00e1ny. Z tohto d\u00f4vodu by mali tieto pl\u00e1ny by\u0165 dostato\u010dne flexibiln\u00e9.<br \/>\nPri mal\u00fdch a stredn\u00fdch podnikoch, ktor\u00e9 si nespracov\u00e1vaj\u00fa pl\u00e1ny m\u00f4\u017eu ma\u0165 probl\u00e9m so samotn\u00fdm fungovan\u00edm podniku ale aj d\u013a\u017ekou fungovania podniku. Ak bud\u00fa chcie\u0165 tieto podniky \u201epre\u017ei\u0165\u201c musia sk\u00f4r \u010di nesk\u00f4r tie\u017e za\u010da\u0165 pl\u00e1nova\u0165.<\/p>\n<h2>3.2 Konkretiz\u00e1cia te\u00f3rie v praxi (Vzor podnikate\u013esk\u00e9ho pl\u00e1nu)<\/h2>\n<h3>Zhrnutie<\/h3>\n<p>Firmu NATURA OUTDOOR, s. r. o. zalo\u017eili s\u00farodenci Michal Mravec a Juraj Mravec v roku 2006 s cie\u013eom pon\u00faka\u0165 \u0161irokej verejnosti kvalitn\u00fa turistick\u00fa, speleologick\u00fa a skalolezeck\u00fa v\u00fdstroj v Pova\u017eskej Bystrici. Zakladatelia a firmy vyrastali v regi\u00f3ne Stredn\u00e9ho Pova\u017eia a s\u00fa im zn\u00e1me z\u00e1kazn\u00edcke po\u017eiadavky tamoj\u0161\u00edch obyvate\u013eov. V tomto regi\u00f3ne existuj\u00fa vynikaj\u00face podmienky na turistiku a horolezectvo a jaskyniarstvo. Napriek tomu tu ch\u00fdba obchod pon\u00fakaj\u00faci spom\u00ednan\u00fd sortiment.<\/p>\n<h3>Opis firmy<\/h3>\n<p>Obchodn\u00e9 meno: NATURA OUTDOOR<\/p>\n<ul>\n<li>Pr\u00e1vna forma: spolo\u010dnos\u0165 s ru\u010den\u00edm obmedzen\u00fdm<\/li>\n<li>S\u00eddlo: \u0160tef\u00e1nikova 155\/20, 017 01,<\/li>\n<li>Pova\u017esk\u00e1 Bystrica, Slovensk\u00e1 republika<\/li>\n<li>I\u010cO: 15608896<\/li>\n<li>DI\u010c: 15608896\/560<\/li>\n<li>D\u00e1tum vzniku: 15. okt\u00f3ber 2006<\/li>\n<li>Predmet \u010dinnosti: obchodn\u00e1 \u010dinnos\u0165<\/li>\n<\/ul>\n<h3>Opis v\u00fdrobkov<\/h3>\n<p>Na z\u00e1klade na\u0161ich sk\u00fasenost\u00ed a referenci\u00ed sme sa rozhodli pon\u00faka\u0165 obuv nasledovn\u00fdch v\u00fdrobcov: Garmont (ITA), La Sportiva (ITA), Planika (Slovinsko), Meindl (Ger), Lafuma (Franc\u00fazsko), Alpinus (Pol). Budeme pon\u00faka\u0165 \u0161irok\u00fa \u0161k\u00e1lu modelov turistickej obuvy pre v\u0161etky stupne z\u00e1\u0165a\u017ee (mountaining \u2013 trekking \u2013 hiking). Taktie\u017e v letn\u00fdch mesiacoch aj sand\u00e1le a vych\u00e1dzkov\u00fa obuv od vy\u0161\u0161ie spomenut\u00fdch v\u00fdrobcov.<br \/>\nFirma pl\u00e1nuje vo svojej predajni pon\u00faka\u0165 v\u00fdrobky nasledovn\u00fdch producentov: Hannah (CZ), Milo (Pol), Alpinus (Pol), Garmont, Tilak (CZ). Na\u0161u ponuku bud\u00fa tvori\u0165 nohavice, tri\u010dk\u00e1, kr\u00e1tke nohavice, spodn\u00e1 bielize\u0148, ly\u017eiarske nohavice, bundy, \u010diapky, rukavice ur\u010den\u00e9 pre turistiku a in\u00e9.<\/p>\n<h2>Trh a konkurencia<\/h2>\n<p>Firma NATURA OUTDOOR, s. r. o. pl\u00e1nuje z\u00edska\u0165 poz\u00edciu l\u00eddra v predaji turistickej v\u00fdstroje pre okresy Pova\u017esk\u00e1 Bystrica, Ilava a P\u00fachov. Na danom trhu pl\u00e1nujeme v nasleduj\u00facich 3 rokoch z\u00edska\u0165 dominantn\u00fd podiel v predaji turistickej obuvi, spac\u00edch vakov, stanov, horolezeckej v\u00fdstroje. Na \u00fazem\u00ed t\u00fdchto okresov sa nenach\u00e1dza ani jedna predaj\u0148a \u0161pecializuj\u00faca sa na predaj tohto sortimentu.<br \/>\nV Pova\u017eskej Bystrici, P\u00fachove ani v Ilave nie je ani jeden obchod \u0161pecializuj\u00faci sa na dan\u00fd sortiment. Konkurentmi m\u00f4\u017eu by\u0165 len firmy, ktor\u00e9 pon\u00fakaj\u00fa niektor\u00e9 produkty konkuruj\u00face n\u00e1\u0161mu obchodu. Jedin\u00fdm konkurentom v predaji batohov bude predaj\u0148a \u0161portov\u00fdch potrieb OD Prior, ktor\u00e1 pon\u00faka batohy zna\u010dky Treksport. V predajni Profi sport je komision\u00e1lny predaj turistickej obuvi zna\u010dky Lowa. V predajni sa oby\u010dajne nach\u00e1dzaj\u00fa 1-2 p\u00e1ry tejto obuvi. Skuto\u010dn\u00ed konkurenti sa nach\u00e1dzaj\u00fa v \u017diline, kde je viacero predajn\u00ed s turistickou v\u00fdbavou. V Tren\u010d\u00edne sa nach\u00e1dza predaj\u0148a T-\u0160PORT \u0161pecializuj\u00faca sa taktie\u017e na predaj \u201eoutdoorov\u00e9ho\u201c vybavenia.<\/p>\n<h3>Marketing<\/h3>\n<p>Ponuka vysokokvalitn\u00fdch v\u00fdrobkov vhodn\u00fdch na vyu\u017eitie v pr\u00edrode, ale aj vo vo\u013enom \u010dase. Kvalita je jedn\u00fdm z hlavn\u00fdch krit\u00e9ri\u00ed pri v\u00fdbere turistickej, jaskyniarskej, pr\u00edpadne horolezeckej v\u00fdbavy. Je to dan\u00e9 nutnos\u0165ou zachovania \u00fa\u017eitkov\u00fdch vlastnost\u00ed t\u00fdchto v\u00fdrobkov v n\u00e1ro\u010dn\u00fdch podmienkach. Invest\u00edcia do turistick\u00e9ho oble\u010denia a obuvi je aj invest\u00edciou do kvality a zdravia. Dan\u00fd sortiment je cenovo n\u00e1ro\u010dn\u00fd z nasledovn\u00fdch d\u00f4vodu pou\u017eitia vysokokvalitn\u00fdch materi\u00e1lov. V kone\u010dnom d\u00f4sledku je v\u0161ak k\u00fapa v\u00fdhodn\u00e1 vzh\u013eadom na dlh\u00fa \u017eivotnos\u0165 t\u00fdchto v\u00fdrobkov. Toto je nutn\u00e9 zd\u00f4razni\u0165 aj z\u00e1kazn\u00edkovi. Firma NATURA OUTDOOR, s. r. o. bude prezentova\u0165 svoju ponuku prostredn\u00edctvom rozhlasu a lok\u00e1lnej tla\u010de. Budeme poskytova\u0165 z\u013eavy pre ml\u00e1de\u017e \u010dlenom Klubu slovensk\u00fdch turistov a \u010dlenom horolezeck\u00fdch klubov.<\/p>\n<h3>Organiza\u010dn\u00fd pl\u00e1n<\/h3>\n<p>Zamestnanci firmy bud\u00fa zodpovedn\u00ed za nasledovn\u00fd okruh \u00faloh:<br \/>\nMichal Mravec \u2013 \u00fa\u010dtovn\u00edctvo, finan\u010dn\u00fd mana\u017ement, marketing (bude pracova\u0165 na polovi\u010dn\u00fd \u00fav\u00e4zok, po dokon\u010den\u00ed \u0161t\u00fadia na EU BA sa jeho p\u00f4sobenie vo firme zintenz\u00edvni)<br \/>\nMgr. Juraj Mravec \u2013 z\u00e1sobovanie, skladov\u00e9 hospod\u00e1rstvo, vybavovanie objedn\u00e1vok, asistencia v predajni, vybavovanie reklam\u00e1cii, doprava tovaru. novoprijat\u00e1 predava\u010dka \u2013 obsluha registra\u010dnej pokladne, poradenstvo z\u00e1kazn\u00edkom, udr\u017eiavanie \u010distoty v predajni.<br \/>\nVo firme NATURA OUTDOOR, s. r. o. bud\u00fa pracova\u0165 obaja spolo\u010dn\u00edci. Taktie\u017e bude zamestnan\u00e1 1 predava\u010dka na pln\u00fd \u00fav\u00e4zok., ktor\u00e1 prejde \u0161peci\u00e1lnym psychologick\u00fdm tr\u00e9ningom, ktor\u00fd bude realizova\u0165 Mgr. Juraj Mravec. Jeho v\u00fdsledkom by malo by\u0165 zvl\u00e1dnutie psychol\u00f3gie predaja a schopnos\u0165 v maxim\u00e1lnej miere poradi\u0165 z\u00e1kazn\u00edkovi.<\/p>\n<h3>Dopad na \u017eivotn\u00e9 prostredie<\/h3>\n<p>Poskytovanie slu\u017eieb nem\u00e1 \u017eiadny negat\u00edvny vplyv na \u017eivotn\u00e9 prostredie<strong>.<\/strong><\/p>\n<h3>Finan\u010dn\u00fd pl\u00e1n<\/h3>\n<p>Spolo\u010dnos\u0165 predklad\u00e1 tento podnikate\u013esk\u00fd z\u00e1mer s cie\u013eom z\u00edska\u0165 investi\u010dno-prev\u00e1dzkov\u00fd \u00faver vo v\u00fd\u0161ke 20 000\u20ac Pod\u013ea predbe\u017en\u00fdch prepo\u010dtov by nemala ma\u0165 probl\u00e9m so spl\u00e1can\u00edm \u00faveru. NATURA OUTDOOR, s. r. o. \u017eiada o \u00faver na 3 roky pri \u00farokovej miere 6,5 % p. s. \u00daver sa bude spl\u00e1ca\u0165 na konci ka\u017ed\u00e9ho polroka, pri\u010dom firma r\u00e1ta s odkladom prvej spl\u00e1tky. \u00daver firma pl\u00e1nuje pou\u017ei\u0165 na spolufinancovanie n\u00e1kupu prv\u00e9ho tovaru. Spolo\u010dnos\u0165 bude ru\u010di\u0165 budovou, ktor\u00fa m\u00e1 vo vlastn\u00edctve. \u00daver pl\u00e1nuje \u010derpa\u0165 jednorazovo k 1. 1. 2015.<\/p>\n<h2>Z\u00e1ver<\/h2>\n<p>Podnikate\u013esk\u00fdm pl\u00e1nom podnikate\u013e preukazuje \u017eivotaschopnos\u0165 svojho n\u00e1padu a z\u00e1meru, pri dodr\u017ean\u00ed podmienok stanoven\u00fdch v pl\u00e1ne. Zostaven\u00edm pl\u00e1nu podnikate\u013e z\u00edska inform\u00e1cie o invest\u00edci\u00e1ch, n\u00e1kladoch, v\u00fdnosoch plyn\u00facich z jeho realiz\u00e1cie. Je tie\u017e d\u00f4le\u017eit\u00fdm dokumentom, na z\u00e1klade ktor\u00e9ho m\u00f4\u017ee podnikate\u013e \u017eiada\u0165 o \u00faver v banke, podporu z r\u00f4znych podporn\u00fdch programov, alebo od tzv. tich\u00fdch spolo\u010dn\u00edkov. V neposlednom rade je podnikate\u013esk\u00fd pl\u00e1n n\u00e1strojom kontroly plnenia cie\u013eov a podkladom pre anal\u00fdzu odch\u00fdliek<br \/>\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> MIHAL\u010cOV\u00c1, B. a kol. 2011. <em>Podnikov\u00e9 pl\u00e1novanie<\/em>. Vydavate\u013estvo: Technick\u00e1 univerzita Ko\u0161ice, 2011. 223 s. ISBN 978-80-553-0719-0, s. 66<br \/>\n<a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> MIHAL\u010cOV\u00c1, B. a kol. 2011. <em>Podnikov\u00e9 pl\u00e1novanie<\/em>. Vydavate\u013estvo: Technick\u00e1 univerzita Ko\u0161ice, 2011. 223 s. ISBN 978-80-553-0719-0, s. 67<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 Podnikate\u013esk\u00fd pl\u00e1n Ka\u017ed\u00fd podnikate\u013e sk\u00f4r, ne\u017e za\u010dne podnika\u0165, mal by ma\u0165 jasn\u00fa my\u0161lienku podnikania, hlavn\u00fd cie\u013e a mal by ma\u0165 stanoven\u00e9 priebe\u017en\u00e9 ciele podnikania. &hellip; <\/p>\n","protected":false},"author":15,"featured_media":24928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[551,52],"tags":[54,119],"class_list":["post-8066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikam","category-podnikanie","tag-podnikatel","tag-podnikatelsky-plan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Podnikate\u013esk\u00fd pl\u00e1n NATURA OUTDOOR<\/title>\n<meta name=\"description\" content=\"Podnikate\u013esk\u00fd pl\u00e1n vypracovan\u00fd ako uk\u00e1\u017eka - NATURA OUTDOOR s.r.o. 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