Zaključek poslovnega leta in nekaj nasvetov ter postopkov, ki jih je potrebno narediti in evidentirati
Ključna opravila ob zaključku poslovnega leta, na katera morate biti podjetja še posebej pozorna za urejeno in učinkovito poslovanje, so:
Inventura (zaloge, osnovna sredstva, terjatve in obveznosti) za uskladitev knjižnih stanj z dejanskim stanjem in sprejemanje organizacijskih ukrepov).
Preverjanje in usklajevanje obveznosti in terjatev z IOP-obrazci.
Investicijsko vzdrževanje osnovnih sredstev (servisi, remonti, zamenjava materiala) kot redni strošek poslovanja.
Pregled mesečnih računov za vse leto, ne glede na datum izstavitve.
Uskladitev obračunov plač, regresa in drugih ugodnosti z glavno knjigo.
Priprava računovodskih izkazov (poslovni izid, bilanca stanja) za sprejemanje poslovnih odločitev.
Ureditev odprtih obveznosti do dobaviteljev in poravnava zapadlih stroškov.
Odločitev o izplačilu nagrad in bonusov zaposlenim, ki vpliva na končni poslovni rezultat.
Varnostno kopiranje podatkov in preverjanje shranjevanja dokumentov.
Načrtovanje ciljev in investicij za naslednje leto za večjo pripravljenost na prihodnje izzive.
Ob koncu leta pa tudi refleksija o uspehih in priprava na novo poslovno leto s pozitivno energijo.
Inventura pa konec koncev ni zgolj predpisano opravilo, temveč lahko poslovodstvo pripelje do sprejemanja novih organizacijskih ukrepov ter posledično pomeni bolj odgovorno in racionalno poslovanje podjetja.
An important task is to check and reconcile the balance of liabilities and receivables with IOP forms.
It is necessary to focus on the ongoing investment maintenance of tangible fixed assets, such as: current maintenance, regular services, overhauls, replacement of consumables ... All of the above represent the running costs of the business.
We check the monthly invoices received (electricity, utilities, heating, telecommunications, accounting services…) to be credited for all 12 months, regardless of the date of invoicing (basic accounting assumption: accrual accounting).
It is also necessary to check that the general ledger includes all 12 payroll accounts, recourse calculations and that all additional benefits have been taken into account in our calculations. We compare the recapitulation of wages for the month of December with the reported payables in the general ledger.
We prepare statutory financial statements of our company, which typically include the principal financial statements:
• Income statement: The income statement includes all income, expenses and expenses incurred in the previous year.
• Balance Sheet: This is an overview of the current balance of a company’s assets, liabilities, and how much it is to investors.
We can usefully use the information obtained from these reports to make some decisions at the end of the year. If the company's profits are higher than planned, then it may be time for some investment or employee rewards. In case the profit is lower than planned, it is time to adjust the company's budget for next year.
Have you still not paid the cost to suppliers for the work done in the current year?Maybe you still owe it to a project that has been completed? As a rule, it is necessary to complete the works that we perform or finish in the previous year without missing a payment, and thus arrange for settled claims.
The decision of individual companies to pay out bonuses or bonuses at the end of the year may affect the performance of the company itself and show its profitability. If you think your team deserves a performance award, the payoff of business performance will of course affect your final result.
It is advisable to back up your data, ie all relevant documents, customer information, including emails. If you are using the cloud software, make sure that the important files are stored properly, or save them to your hard disk or other external media.
Zaključek poslovnega leta - ste nanj pripravljeni?
Konec leta je čas za določitev ciljev in pričakovanj za naslednje proračunsko leto. Kreirajte načrt za vse naložbe, ki jih želite opraviti v podjetju, le-to bo pomagalo vašemu podjetju postati bolj donosno in pripravljeno na izzive prihodnjega leta.
Ne nazadnje pa se ob koncu leta spomnimo tudi na vse, kar je bilo dobrega, se ob tem poveselimo in s pozitivno energijo odpravimo novemu letu naproti.
What to look out for at the end of the year?