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01 Uvodno razmatranje

Teorijski osvrt na procjenu knjigovodstvene

02 vrijednosti preduzeća

03 Prilagođavanje bilansnih pozicija

Savremeno poslovanje preduzeća suočava se s
nizom izazova u procesu procjene njihove
knjigovodstvene vrijednosti.
Knjigovodstvena vrijednost, kao ključni aspekt
poslovnog sistema, zahtijeva pažljivo
razmatranje različitih elemenata kako bi se
pravilno odredila i pružila korisna saznanja o
finansijskom statusu organizacije.
02
Teorijski osvrt na procjenu
knjigovodstvene vrijednosti
preduzeća
Knjigovodstvena vijednost (book value) preduzeća se temelji na historijskim
cijenama i konzistentnoj primjeni računovodstvene konvencije.

Utvrđuje se na osnovu bilansa stanja.

Čini je razlika između aktive
umanjene za iznos gubitka Svodi se:
iskazanog u aktivi i obaveza,
pri čemu se s obavezama - Utvrđivanje čiste imovine
izjednačavaju dugoročna preduzeća.
rezervisanja i pasivna
vremenska razgraničenja.
Primjer knjigovodstvene procjene na bilansu stanje preduzeća „Bingo”
Principi procjene knjigovodstvene vrijednosti

Imovina
Principu troškova njihovog sticanja
odosno troškova njihove produkcije.

Princip opreznosti
umjesto troškova sticanja pojedinih
imovinskih oblika, knjigovodstvena
procjena njihove vrijednosti obavljat
će se po tržišnim cijenama ako su one
manje od troškova sticanja.
U slučaju da je došlo do izvjesnoga
dugoročnog povećanja vrijednosti
Imovine, dozvoljava se procjena po
tržišnim cijenama
 Knjigovodstvena vrijednosti i tržišna vrijednost

Koncept knjigovodstvene vrijednosti zbog svoje statičnosti i

historijskog konzervativizma svakako ne može biti postavljen kao
ciljna funkcija preduzeća pa tako niti kao temeljni izraz njegove
vrijednosti.

Knjigovodstvena vrijednost može se učiniti pouzdanijom od npr.

tržišne vrijednosti s obzirom da nije toliko ''nestabilna'' odnosno da
se ne mijenja toliko često. Međutim ova njena karakteristika je
zapravo više odraz slabosti knjigovodstvene vrijednosti nego njene
snage, jer se prava vrijednost firme mijenja kako se s vremenom
dolazi do više tržišnih informacija.
• Latentne rezerve (potcjenjivanje aktive i precjenjivanje obaveza) Knjigovodstvene vrijednosti predstavljaju
• Skrivene gubitke (precjenjivanje aktive i potcjenjivanje obaveza) svojevrsnu prvu, nagrublju aproksimaciju
vrijednosti imovine koju posjeduje preduzeće te i
najgrublju aproksimaciju vrijednosti samog
poduzeća.
 U računovodstvenoj literaturi poznate još tri
vrijednosti:
1. Korigovana knjigovodstvena vrijednost
2. Reprodukciona (imovinska) vrijednost
3. Poslovna vrijednost (goodwill)

S obzirom dakle, da bilans stanja predstavlja podlogu za procjenu

vrijednosti imovinskih oblika preduzeća, on ima i dobru i lošu stranu:

- predstavlja koristan indikator vrijednosti imovine koju preduzeće

posjeduje,
- ne odražava automatski vrijednost ili cijenu preduzeća.
Dakle, nemogućnosti bilansa stanja da automatski ukaže na korektnu
vrijednost preduzeća. Rezultat je slabosti knjigovodstvene vrijednosti

• definicija knjigovodstvene vrijednosti gotovo u potpunosti izostavlja

vrijednost koja će nastati budućim investicijama,
• koriste se historijski podaci – stavke u bilansu stanja iskazane su po
historijskom trošku umanjenom za ispravke vrijednosti usljed
amortizacije, prema tome tako utvrđena vrijednost pripada prošlosti i
ne odgovara sadašnjim tržišnim vrijednostima,
Bar graph
Team 1
Mars is very cold

Team 2
Mercury is small

Team 3
Venus has a nice name

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Map
Mars
Mars is very cold

Mercury
Mercury is small

Venus
Venus has a nice name

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Table
Team A Comments Team B Comments

Mercury 85% Venus has a nice name XX Mercury is very small

Mars XX Mercury is a small planet XX Mars is made of basalt

Saturn XX We all live on Earth XX Neptune is an ice giant

Venus XX Mars is a cold planet XX Saturn is a gas giant

Venus has a
Jupiter XX Jupiter is a gas giant XX toxic
atmosphere
Timeline

20XX 20XX 20XX 20XX

Step 1 Step 2 Step 3 Step 4

Venus has a nice name Mercury is very small Mars is made of basalt Jupiter is a gas giant
Organizational chart
The Sun
CEO

Jupiter Neptune
Department Head Department Head

Saturn Earth Venus Mars Moon

Manager Manager Manager Manager Manager

Mercury Titan Triton Callisto

Employee Employee Employee Employee
Roadmap infographic
Initiative Objective Month 1 Month 2 Month 3 Month 4

Venus has a beautiful name and is

Venus has a nice name
the second planet from the Sun Investigation Planning

Earth is the beautiful planet on

Earth has life
which humans live Execute Plan #1

Despite being red, Mars is actually

Mars is very cold Task #2 Analysis
a cold planet

Jupiter is the biggest planet in the

Jupiter is a gas giant Research
Solar System

Saturn is a gas giant and has several

Saturn has rings Planning
rings

Mercury is the closest planet to the

Mercury is small Execute Plan #2
Sun and very small
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