{"id":9758,"date":"2023-01-28T23:15:25","date_gmt":"2023-01-28T22:15:25","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=9758"},"modified":"2024-09-09T19:55:11","modified_gmt":"2024-09-09T17:55:11","slug":"dlhodoby-financny-plan-a-jeho-vyznam-v-podniku","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/dlhodoby-financny-plan-a-jeho-vyznam-v-podniku\/","title":{"rendered":"Dlhodob\u00fd finan\u010dn\u00fd a investi\u010dn\u00fd pl\u00e1n podniku"},"content":{"rendered":"<h2>\u00davod<\/h2>\n<p>V podnikovom pl\u00e1novan\u00ed sa medzi hlavn\u00e9 aktivity okrem in\u00e9ho zara\u010fuje aj zostavenie podnikate\u013esk\u00e9ho pl\u00e1nu. Tento pl\u00e1n je potrebn\u00fd pri zakladan\u00ed, roz\u0161irovan\u00ed, ale aj rozbiehan\u00ed nov\u00fdch \u010dinnost\u00ed. D\u00e1 sa poveda\u0165, \u017ee kladie z\u00e1klady bud\u00faceho stavu podniku a obsahuje viac \u010dast\u00ed. Neoddelite\u013enou s\u00fa\u010das\u0165ou je aj finan\u010dn\u00fd pl\u00e1n.<br \/>\nPr\u00e1ca je rozdelen\u00e1 do dvoch kapitol. V prvej kapitole som spracovala charakteristiku finan\u010dn\u00e9ho pl\u00e1nu a jeho rozdelenie pod\u013ea \u010dasov\u00e9ho obdobia. Svoju pozornos\u0165 som zamerala hlavne na dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n a postup jeho vytv\u00e1rania v podniku. Druh\u00e1 kapitola obsahuje popis konkr\u00e9tnej spolo\u010dnosti, jej cie\u013e a pl\u00e1ny.<br \/>\nHlavn\u00fdm cie\u013eom tejto pr\u00e1ce je pribl\u00ed\u017eenie finan\u010dn\u00e9ho pl\u00e1nu, jeho obsah, vyu\u017eitie a pr\u00ednosy, ktor\u00e9 zo sebou prin\u00e1\u0161a.<\/p>\n<h2>Finan\u010dn\u00fd pl\u00e1n<\/h2>\n<p><a title=\"\u0160trukt\u00fara finan\u010dn\u00e9ho pl\u00e1nu a finan\u010dn\u00e9 pl\u00e1novanie\" href=\"https:\/\/www.euroekonom.sk\/ekonomia\/strategicke-planovanie\/financne-planovanie\/\">Finan\u010dn\u00fd pl\u00e1n<\/a> je v\u00fdznamnou zlo\u017ekou syst\u00e9mu pl\u00e1novania podniku, \u010di\u017ee neoddelite\u013enou s\u00fa\u010das\u0165ou biznis pl\u00e1nu, resp. podnikate\u013esk\u00e9ho pl\u00e1nu. S\u00fa\u010dasne plat\u00ed, \u017ee je jednou z naj\u0165a\u017e\u0161\u00edch \u010dast\u00ed na spracovanie, nako\u013eko si vy\u017eaduje poznatky z oblasti finan\u010dnej anal\u00fdzy, finan\u010dn\u00e9ho mana\u017ementu a pl\u00e1novania. Finan\u010dn\u00fd pl\u00e1n mal\u00fdch a stredn\u00fdch podnikov m\u00e1 toto\u017en\u00fa \u0161trukt\u00faru ako pl\u00e1n zostavovan\u00fd vo v\u00e4\u010d\u0161\u00edch podnikoch. Rozdiel je len v rozsahu a miere spracovania. V\u0161eobecn\u00fdm pravidlom je, \u017ee finan\u010dn\u00fd pl\u00e1n by mal by\u0165 v s\u00falade s \u010fal\u0161\u00edmi \u010das\u0165ami podnikate\u013esk\u00e9ho pl\u00e1nu, mus\u00ed ich podporova\u0165 a tie\u017e by\u0165 nimi podporovan\u00fd. <em>\u201eFinan\u010dn\u00fd pl\u00e1n je dokument, v ktorom proti sebe stoj\u00ed s\u00fa\u010dasn\u00e1 a bud\u00faca potreba finan\u010dn\u00fdch prostriedkov a moment\u00e1lne existuj\u00face a bud\u00face o\u010dak\u00e1van\u00e9 zdroje na ich krytie.\u201c<strong><a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/strong><\/em><\/p>\n<h2>Typy pl\u00e1nov<\/h2>\n<p>Na z\u00e1klade pl\u00e1novacieho horizontu, \u010di\u017ee \u010dasov\u00e9ho obdobia rozli\u0161ujeme:<\/p>\n<ul>\n<li>Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n (viacro\u010dn\u00fd)<\/li>\n<li>zah\u0155\u0148a finan\u010dn\u00e9 rozhodnutia o dlhodob\u00fdch akt\u00edvach a pas\u00edvach, ktor\u00e9 nie v\u017edy mo\u017eno \u013eahko zru\u0161i\u0165 a ktor\u00e9 m\u00f4\u017eu zav\u00e4zova\u0165 pas\u00edva k ist\u00e9mu smeru \u010dinnosti na nieko\u013eko rokov. Obsah dlhodob\u00e9ho finan\u010dn\u00e9ho pl\u00e1nu tvoria tieto \u010dasti:<\/li>\n<li>ciele pre tvorbu dlhodob\u00e9ho finan\u010dn\u00e9ho pl\u00e1nu,<\/li>\n<li>projekty rozvoja podniku,<\/li>\n<li>pl\u00e1n zisku,<\/li>\n<li>finan\u010dn\u00e1 bilancia,<\/li>\n<li>pl\u00e1n CF,<\/li>\n<li>projekt dividendovej politiky.<\/li>\n<li>Kr\u00e1tkodob\u00fd finan\u010dn\u00fd pl\u00e1n (na dobu jedn\u00e9ho roka)<\/li>\n<li>obsahuje finan\u010dn\u00e9 rozhodnutia o kr\u00e1tkodob\u00fdch akt\u00edvach a pas\u00edvach. Tieto rozhodnutia s\u00favisia s uskuto\u010dnen\u00edm v\u00fdrobn\u00fdch, obchodn\u00fdch a \u010fal\u0161\u00edch \u010dinnost\u00ed.<\/li>\n<\/ul>\n<h2>Obsah finan\u010dn\u00e9ho pl\u00e1nu<\/h2>\n<p>Obsah ro\u010dn\u00e9ho finan\u010dn\u00e9ho pl\u00e1nu tvoria tieto \u010dasti:<\/p>\n<ul>\n<li>pl\u00e1n zisku,<\/li>\n<li>finan\u010dn\u00e1 bilancia,<\/li>\n<li>pl\u00e1n cash flow,<\/li>\n<li>pl\u00e1n rozdelenia zisku.<\/li>\n<\/ul>\n<p>Pod\u013ea odbornej ekonomickej str\u00e1nky pri zostavovan\u00ed finan\u010dn\u00e9ho pl\u00e1nu plat\u00ed, \u017ee <em>\u201epr\u00edli\u0161 optimistick\u00e9 odhady uberaj\u00fa na d\u00f4veryhodnosti a zanech\u00e1vaj\u00fa neprofesion\u00e1lny dojem. Je lep\u0161ie uva\u017eova\u0165 konzervat\u00edvne a realisticky. Pri zostavovan\u00ed a prezent\u00e1cii finan\u010dn\u00e9ho pl\u00e1nu je d\u00f4le\u017eit\u00e1 logika, konzistencia, re\u00e1lnos\u0165 a nadv\u00e4znos\u0165 na minul\u00e9 obdobie.\u201c<strong><a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/strong><\/em><\/p>\n<h2>Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n<\/h2>\n<p>V pr\u00e1ci som zamerala svoju pozornos\u0165 pr\u00e1ve na dlhodob\u00e9 pl\u00e1novanie, resp. dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n. Z\u00e1kladnou \u00falohou dlhodob\u00e9ho finan\u010dn\u00e9ho pl\u00e1nu s\u00fa progn\u00f3zy jednotliv\u00fdch finan\u010dn\u00fdch v\u00fdkazov do bud\u00facnosti a na z\u00e1klade dosiahnut\u00fdch v\u00fdsledkov ur\u010denie pr\u00edpustn\u00fdch probl\u00e9mov vo financovan\u00ed a riaden\u00ed podniku.<br \/>\nDosiahnutie dokonalej progn\u00f3zy nie je spravidla mo\u017en\u00e9, preto\u017ee v\u00fdvin veli\u010d\u00edn v bud\u00facom obdob\u00ed z\u00e1vis\u00ed na viacer\u00fdch faktoroch, ktor\u00e9 sa nedaj\u00fa dopredu ur\u010di\u0165 s absol\u00fatnou presnos\u0165ou (napr. : makroekonomick\u00e9 prostredie, konkurencia, \u00faspe\u0161nos\u0165 investi\u010dn\u00fdch projektov a pod.).<\/p>\n<h3>Postup vytv\u00e1rania dlhodob\u00e9ho finan\u010dn\u00e9ho pl\u00e1nu<\/h3>\n<p>Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n sa zvy\u010dajne zostavuje v troch kokoch, a to:<\/p>\n<ul>\n<li>pl\u00e1n dlhodob\u00e9ho predaja (tr\u017eieb) \u2013 progn\u00f3za v\u00fdkazu ziskov a str\u00e1t,<\/li>\n<li>pl\u00e1n invest\u00edci\u00ed a dlhodob\u00fdch zdrojov \u2013 progn\u00f3za s\u00favahy,<\/li>\n<li>pl\u00e1n pe\u0148a\u017en\u00fdch tokov \u2013 progn\u00f3za cash flow.<\/li>\n<\/ul>\n<h2>Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n prestavby a rekon\u0161trukcie hotela<\/h2>\n<p>V druhej kapitole som sa zamerala na konkr\u00e9tnu spolo\u010dnos\u0165 Hotel Prinz, jej stru\u010dn\u00fa charakteristiku, cie\u013e a dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n. Finan\u010dn\u00fd pl\u00e1n je jednou zo s\u00fa\u010dast\u00ed, ktor\u00e9 tvoria podnikate\u013esk\u00fd pl\u00e1n. Hoci je uveden\u00fd pl\u00e1n fikt\u00edvny, opiera sa o re\u00e1lne fakty, s\u00favislosti, trhov\u00e9 ceny a tie\u017e legislat\u00edvu.<\/p>\n<p><strong>N\u00e1zov podnikate\u013esk\u00e9ho pl\u00e1nu: <\/strong><span style=\"line-height: 1.5;\">Komplexn\u00e1 rekon\u0161trukcia a prestavba ubytovacieho zariadenia na hotel kateg\u00f3rie ***<\/span><br \/>\n<strong>Zalo\u017eenie spolo\u010dnosti: <\/strong>V Okt\u00f3bri r. 2009 za \u00fa\u010delom k\u00fapy budovy b\u00fdval\u00e9ho \u0161koliaceho strediska.<br \/>\n<strong>Cie\u013e podnikate\u013esk\u00e9ho pl\u00e1nu: Rekon\u0161trukcia a moderniz\u00e1cia objektu na \u0161tandard ubytovacieho zariadenia na \u00farovni troch hviezdi\u010diek.<\/strong> Predmetn\u00e1 budova v k\u00fapnej cene 1 000 000 \u20ac je od 1. 12. 2009 majetkom spolo\u010dnosti, pri\u010dom na k\u00fapu boli pou\u017eit\u00e9 v\u00fdhradne vlastn\u00e9 prostriedky spolo\u010dnosti. Ide o pomerne nov\u00fd objekt, ktor\u00fd bol postaven\u00fd v roku 1998 a funk\u010dne i architektonicky sp\u013a\u0148a po\u017eiadavky kladen\u00e9 na hotelov\u00e9 zariadenie.<\/p>\n<p><strong>Hotel po rekon\u0161trukcii: Kapacita hotela po rekon\u0161trukcii dosiahne 68 l\u00f4\u017eok<\/strong>. Izby, resp. apartm\u00e1ny bud\u00fa vybaven\u00e9 vlastnou k\u00fape\u013enou a WC, telev\u00edzorom s mo\u017enos\u0165ou sledovania satelitn\u00e9ho vysielania, hi-fi s\u00fapravou, internetovou pr\u00edpojkou a minibarom. Nebude ch\u00fdba\u0165 ani <a href=\"https:\/\/www.zse.sk\/blog\/klimatizacie\/monosplit-klimatizacna-jednotka-vs-multisplit-klimatizacia-aky-je-medzi-nimi-rozdiel\">multisplitov\u00e1 klimatiz\u00e1cia<\/a> a ostatn\u00e9 \u0161tandardn\u00e9 vn\u00fatorn\u00e9 zariadenie. Na pr\u00edzem\u00ed hotela sa bude nach\u00e1dza\u0165 recepcia, kaviare\u0148, soci\u00e1lne zariadenia, bato\u017einov\u00e1 miestnos\u0165, ly\u017eiare\u0148 a pr\u00edstup k pr\u00edstavbe baz\u00e9nu. V hoteli nebude ch\u00fdba\u0165 re\u0161taur\u00e1cia s kapacitou 60 os\u00f4b. S\u00fa\u010das\u0165ou hotela je ve\u013ek\u00e1 konferen\u010dn\u00e1 miestnos\u0165 pre 70 \u013eud\u00ed.<\/p>\n<h2>Pl\u00e1novan\u00e9 v\u00fdkazy Hotela Prinz<\/h2>\n<p>Vypracov\u00e1vanie finan\u010dn\u00e9ho pl\u00e1nu je ako skladanie mozaiky, ktorej \u010dasti do seba presne zapadaj\u00fa. Ako u\u017e bolo uveden\u00e9, finan\u010dn\u00fd pl\u00e1n je d\u00f4le\u017eitou s\u00fa\u010das\u0165ou podnikate\u013esk\u00e9ho pl\u00e1nu a na jeho z\u00e1klade si firma rob\u00ed progn\u00f3zy do bud\u00facnosti. Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n Hotela Prinz s.r.o. zahr\u0148uje tri pl\u00e1ny, ktor\u00e9 s\u00fa \u010falej stru\u010dne pop\u00edsan\u00e9.<\/p>\n<h3>Pl\u00e1n v\u00fdkazu ziskov a str\u00e1t<\/h3>\n<p>Pl\u00e1n predaja zast\u00e1va z\u00e1kladn\u00fa \u00falohu pri vytv\u00e1ran\u00ed finan\u010dn\u00e9ho pl\u00e1nu, nako\u013eko od presnosti a spr\u00e1vnosti hodnoty tr\u017eieb sa odv\u00edjaj\u00fa ostatn\u00e9 v\u00fdpo\u010dty progn\u00f3z. Pl\u00e1novanie predaja vych\u00e1dza z hodn\u00f4t tr\u017eieb minul\u00fdch rokov, a tie\u017e predpokladan\u00e9ho rastu pre bud\u00face roky. Na ur\u010denie miery rastu pou\u017e\u00edvame dva ukazovatele:<\/p>\n<ul>\n<li>intern\u00e1 miera rastu pre nezadl\u017een\u00e9 podniky<\/li>\n<li>udr\u017eate\u013en\u00e1 miera rastu pre zadl\u017een\u00e9 podniky<\/li>\n<\/ul>\n<h3>Pl\u00e1n s\u00favahy<\/h3>\n<p>Pri zostavovan\u00ed pl\u00e1novanej s\u00favahy sa proces za\u010d\u00edna \u00fapravou poslednej vydanej s\u00favahy firmy. Na z\u00e1klade hodnoty dosiahnut\u00e9ho zisku a miere reinvest\u00edcie kapit\u00e1lu sa upravuje polo\u017eka hospod\u00e1renia za \u00fa\u010dtovn\u00e9 obdobie. N\u00e1sledne ako pri v\u00fdkaze ziskov a str\u00e1t sa zvl\u00e1\u0161\u0165 upravia polo\u017eky, ktor\u00fdch hodnota s\u00favis\u00ed s \u00farov\u0148ou tr\u017eieb (napr. z\u00e1soby, z\u00e1v\u00e4zky a poh\u013ead\u00e1vky z obchodn\u00e9ho styku). Po t\u00fdchto zmen\u00e1ch uprav\u00edme polo\u017eku hotovos\u0165 a to tak, aby sme vyrovnali pas\u00edva s akt\u00edvami. Tento postup v\u0161ak pov\u00e4\u010d\u0161ine pr\u00edpadov prin\u00e1\u0161a nevyrovnanos\u0165 v neprospech strany pas\u00edv. Deficit je preva\u017ene vy\u0161\u0161\u00ed ako hotovos\u0165 a naz\u00fdvame ho potrebou extern\u00e9ho financovania podniku. V takom pr\u00edpade sa odpor\u00fa\u010da analyzova\u0165 doteraj\u0161ie kroky a dorovna\u0165 deficit rozp\u00fa\u0161\u0165an\u00edm rezerv, zvy\u0161ovan\u00edm vlastn\u00e9ho kapit\u00e1lu alebo \u010fal\u0161\u00edm zadl\u017een\u00edm.<\/p>\n<h3>Pl\u00e1n v\u00fdkazu cash flow<\/h3>\n<p>Kone\u010dn\u00fdm krokom vo finan\u010dnom pl\u00e1novan\u00ed je vytvorenie v\u00fdkazu cash-flow. Met\u00f3dy a postupy s\u00fa toto\u017en\u00e9, ako kon\u0161truuje cash-flow pre re\u00e1lne \u00fa\u010dtovn\u00e9 obdobia, ke\u010f\u017ee predpoklady a tomu podriaden\u00e9 v\u00fdpo\u010dty boli vykonan\u00e9 pri zostavovan\u00ed v\u00fdkaze ziskov a str\u00e1t a s\u00favahy. Pribli\u017en\u00e1 sch\u00e9ma postupu je nasledovn\u00e1:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"64\">1<\/td>\n<td width=\"307\">Zisk pre odpismi, \u00farokmi a zdanen\u00edm (\u010dist\u00fd zisk)<\/td>\n<td width=\"297\">z v\u00fdkazu ziskov a str\u00e1t<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>DHM x hist. miera odpisov DHM<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Zisk pred \u00farokmi a zdanen\u00edm<\/td>\n<td>riadok 1 &#8211; riadok 2<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>riadok 3 \u2013 riadok 4<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Zisk po zdanen\u00ed a zdanen\u00e9 \u00faroky<\/td>\n<td>DHM x hist. sadzba odpisov DHM<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Odpisy<\/td>\n<td>DHM x hist. sadzba odpisov DHM<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Pr\u00edrastok\/\u00fabytok pracovn\u00e9ho kapit\u00e1lu<\/td>\n<td>pr\u00edrastok (-) \/ \u00fabytok (+) pracov. kapit\u00e1lu<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u010cist\u00fd pe\u0148a\u017en\u00fd tok z prev\u00e1dzkovej \u010dinnosti<\/td>\n<td>riadok 5 + riadok 6<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>(-) N\u00e1kup DHM<\/td>\n<td>pr\u00edrastok (-) \/ \u00fabytok (+) DHM<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>(-) Akviz\u00edcie<\/td>\n<td>pr\u00edrastok (-) \/ \u00fabytok (+) nadobudnut\u00fdch akt\u00edv<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>\u010cist\u00fd pe\u0148a\u017en\u00fd tok z investi\u010dnej \u010dinnosti<\/td>\n<td>riadok 8 + riadok 9<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>Vo\u013en\u00fd pe\u0148a\u017en\u00fd tok<\/td>\n<td>riadok 7+ riadok 10<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>(-) Zdanen\u00e9 \u00faroky<\/td>\n<td>priem. dlh. CZ x hist. \u00farok. miera<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>(-) Dividendy<\/td>\n<td>VH \u2013 reinvestovan\u00fd kapit\u00e1l<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>Pr\u00edrastok\/\u00fabytok dlhodob\u00fdch CZ<\/td>\n<td>pr\u00edrastok (+) \/ \u00fabytok (-) dlh. CZ<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>\u010cist\u00fd pe\u0148a\u017en\u00fd tok z finan\u010dnej \u010dinnosti<\/td>\n<td>riadok 12 + riadok 13 + riadok 14<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdkaz ziskov a str\u00e1t, s\u00favaha a cash flow neexistuj\u00fa samostatne, naopak s\u00fa poprep\u00e1jan\u00e9 a vytv\u00e1raj\u00fa logick\u00fd syst\u00e9m. Ak vznikne chyba v jednom z nich, pravdepodobne nebud\u00fa sedie\u0165 ani \u010fal\u0161ie.<br \/>\nJe zn\u00e1me, \u017ee \u00fadaje v preh\u013eade pe\u0148a\u017en\u00fdch tokov a v\u00fdkaze ziskov a str\u00e1t s\u00fa tokov\u00e9 (s\u00fa v\u017edy kumulovan\u00e9 za ur\u010dit\u00e9 obdobie) a \u00fadaje v s\u00favahe s\u00fa stavov\u00e9 (zachyt\u00e1vaj\u00fa zostatok v\u017edy k ur\u010dit\u00e9mu obdobiu). Ide\u00e1lne rie\u0161enie je zostavi\u0165 pl\u00e1n v programe MS Excel, za pomoci ktor\u00e9ho je mo\u017en\u00e9 automatizova\u0165 v\u00fdpo\u010det v\u00fdsledkov pl\u00e1nu pri vysokej miere<\/p>\n<h2>Z\u00e1ver<\/h2>\n<p>Z uveden\u00fdch charakterist\u00edk, defin\u00edci\u00ed a \u010dlenen\u00ed n\u00e1m vypl\u00fdva, \u017ee podnik pri svojej \u010dinnosti vypracov\u00e1va finan\u010dn\u00fd pl\u00e1n ako s\u00fa\u010das\u0165 podnikate\u013esk\u00e9ho pl\u00e1nu. V\u010faka pl\u00e1nom, ktor\u00e9 zah\u0155\u0148a je mo\u017en\u00e9 zostavi\u0165 do bud\u00facnosti ur\u010dit\u00e9 progn\u00f3zy, a tak prispie\u0165 k celkovej prosperite podniku.<br \/>\nFinan\u010dn\u00fd pl\u00e1n je dokument, kde stoja proti sebe s\u00fa\u010dasn\u00e1 a bud\u00faca potreba finan\u010dn\u00fdch prostriedkov a tie\u017e disponibiln\u00e9 a o\u010dak\u00e1vanie zdroje na krytie t\u00fdchto prostriedkov. Pl\u00e1ny tvoriace dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n s\u00fa previazan\u00e9 a funguj\u00fa spolo\u010dne, \u010di\u017ee vzniknut\u00e9 chyby v jednom pl\u00e1ne ovplyv\u0148uj\u00fa aj ostatn\u00e9 \u010dasti. V\u010faka t\u00fdmto pl\u00e1nom je mo\u017en\u00e9 si urobi\u0165 ako tak\u00fd poh\u013ead do bud\u00facnosti.<\/p>\n<h2>Zoznam pou\u017eitej literat\u00fary<\/h2>\n<h3>Kni\u017en\u00e9 zdroje<\/h3>\n<p>PRU\u017dINSK\u00dd, M. \u2013 ZACH, R. ??? <em>Podnikov\u00e9 pl\u00e1novanie \u2013 cvi\u010denia 2. <\/em>Ru\u017eomberok : VERBUM, ??? 177 s. ISBN 978-80-8084-623-7.<br \/>\nZALAI, K. a kol. 2008. <em>Finan\u010dno-ekonomick\u00e1 anal\u00fdza podniku. <\/em>Bratislava : SPRINT, 2008. 385 s. ISBN 80-89085996.<\/p>\n<h3>Internetov\u00e9 zdroje<\/h3>\n<p><em>Ako na finan\u010dn\u00fd pl\u00e1n?<\/em> (on-line) cit. 28.02.2013 dostupn\u00e9 na internete: http:\/\/www.podnikajte.sk\/financie\/c\/449\/category\/finacne-riadenie\/article\/financny-plan-uvod.xhtml<br \/>\n<em>Ako na finan\u010dn\u00fd pl\u00e1n?<\/em> (on-line) cit. 28.02.2013 dostupn\u00e9 na internete: http:\/\/www.podnikajte.sk\/financie\/c\/459\/category\/finacne-riadenie\/article\/financny-plan-analyza.xhtml<br \/>\n<em>Finan\u010dn\u00fd pl\u00e1n<\/em> (on-line) cit. 28.02.2013 dostupn\u00e9 na internete: http:\/\/www.podnikam.webnoviny.sk\/start-podnikania\/skor-zacnete-podnikat\/radime-vypracovat-kvalitny-biznis-plan-cast-financny-plan\/18946<br \/>\n<em>Finan\u010dn\u00e9 pl\u00e1novanie podniku<\/em> (on-line) cit. 28.02.2013 dostupn\u00e9 na internete: https:\/\/www.euroekonom.sk\/financie\/financny-manazment\/financne-planovanie-podniku\/<br \/>\n<a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> https:\/\/www.euroekonom.sk\/financie\/financny-manazment\/financne-planovanie-podniku\/<br \/>\n<a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> http:\/\/www.podnikajte.sk\/financie\/c\/449\/category\/finacne-riadenie\/article\/financny-plan-uvod.xhtml<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00davod V podnikovom pl\u00e1novan\u00ed sa medzi hlavn\u00e9 aktivity okrem in\u00e9ho zara\u010fuje aj zostavenie podnikate\u013esk\u00e9ho pl\u00e1nu. Tento pl\u00e1n je potrebn\u00fd pri zakladan\u00ed, roz\u0161irovan\u00ed, ale aj rozbiehan\u00ed &hellip; <\/p>\n","protected":false},"author":16,"featured_media":26961,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[119],"class_list":["post-9758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","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>Dlhodob\u00fd finan\u010dn\u00fd pl\u00e1n a jeho v\u00fdznam v podniku<\/title>\n<meta name=\"description\" content=\"Finan\u010dn\u00fd pl\u00e1n podniku. 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