Przesłanki i warunki wykorzystania rachunkowości i analizy finansowej w biznesplanie małego przedsiębiorcy

Abstrakt

A business plan focuses on a formal statement of the set business goals, the reasons why theyare believed attainable, and the plan for reaching those goals. It may also contain informationabout the organization. A business plan is usually created for the benefit of the external ownersof capital. The most important information for investors is that about costs, profits and risk.Accounting provides information about a separate economic unit. Accounting informationis verifiable, objective and quantitative. It is the basis for economic decision making. The accountinginformation system basically serves two categories of users - those that are external tothe business organization and those that are internal. Both financial and managerial accountingare possible. Organizations require both. Financial accounting is primarily for those externalto the organization; managerial accounting is for the internal use of managers, but it can alsobe used by external users. Accounting data can be used in a business plan.The demand for accounting data has grown rapidly because it increases knowledge andreduces risk. Financial institutions that supply the business with capital for investment orexpansion are very interested in such factors as the reputation and ability of the company’smanagement, its ability to meet its financial obligations, and its prospects for future success.A company’s financial statements, financial analyses and managerial accounting are an importantsource of this information. To reduce their risks lenders can demand accounting data in abusiness plan.