{"id":3613,"date":"2025-07-24T10:02:08","date_gmt":"2025-07-24T09:02:08","guid":{"rendered":"https:\/\/www.stochrone.com\/?p=3613"},"modified":"2025-07-25T09:53:47","modified_gmt":"2025-07-25T08:53:47","slug":"mit-uzen-a-2024-es-beszamolo-a-cegertekrol","status":"publish","type":"post","link":"https:\/\/www.stochrone.com\/en\/mit-uzen-a-2024-es-beszamolo-a-cegertekrol\/","title":{"rendered":"Mit \u00fczen a 2024-es besz\u00e1mol\u00f3 a c\u00e9g\u00e9rt\u00e9kr\u0151l?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3613\" class=\"elementor elementor-3613\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1177251 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1177251\" data-element_type=\"section\" 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class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<div class=\"ekit-btn-wraper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.stochrone.com\/en\/kapcsolat\/\" class=\"elementskit-btn  whitespace--normal\" >\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\tContact\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n        <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6302444 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6302444\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca63be4\" data-id=\"ca63be4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ceeb12 elementor-widget elementor-widget-heading\" data-id=\"5ceeb12\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Mit \u00fczen a 2024-es besz\u00e1mol\u00f3 a c\u00e9g\u00e9rt\u00e9kr\u0151l?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f862f elementor-widget elementor-widget-text-editor\" data-id=\"26f862f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A ny\u00e1ri id\u0151szak, a meg\u00e9rdemelt pihen\u00e9s mellett a legt\u00f6bb v\u00e1llalkoz\u00e1s \u00e9let\u00e9ben egyfajta m\u00e9rlegel\u00e9si pont is. Elk\u00e9sz\u00fclt az \u00e9ves besz\u00e1mol\u00f3, l\u00e1that\u00f3v\u00e1 v\u00e1lt a 2024-es \u00fczleti \u00e9v teljes\u00edtm\u00e9nye: \u00e1rbev\u00e9tel, nyeres\u00e9g, k\u00f6lts\u00e9gstrukt\u00fara, eszk\u00f6z\u00e1llom\u00e1ny. A sz\u00e1mok m\u00f6g\u00f6tt azonban mindig ott a nagy k\u00e9rd\u00e9s, vajon mit jelent mindez a c\u00e9g t\u00e9nyleges \u00e9rt\u00e9ke szempontj\u00e1b\u00f3l? \u00c9rdemes ilyenkor id\u0151t sz\u00e1nni arra is, hogy a p\u00e9nz\u00fcgyi adatokon t\u00falmen\u0151en strat\u00e9giai k\u00f6vetkeztet\u00e9seket fogalmazzunk meg, k\u00fcl\u00f6n\u00f6sen, c\u00e9gfejleszt\u00e9s, net\u00e1n c\u00e9gelad\u00e1s vagy felv\u00e1s\u00e1rl\u00e1s van tervben. Al\u00e1bbi cikk\u00fcnkben bemutatjuk, hogyan \u00e9rtelmezhet\u0151k a p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3 adatai a c\u00e9g\u00e9rt\u00e9k szempontj\u00e1b\u00f3l.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef798b elementor-widget elementor-widget-heading\" data-id=\"2ef798b\" data-element_type=\"widget\" id=\"1\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mire \u00e9rdemes figyelni most, hogy el\u00e9rhet\u0151ek a 2024-es adatok?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d42899 elementor-widget elementor-widget-text-editor\" data-id=\"4d42899\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A 2024-es gazdas\u00e1gi k\u00f6rnyezet \u2013 magas infl\u00e1ci\u00f3 \u00e9s emelked\u0151 kamatl\u00e1bak \u2013 kih\u00edv\u00e1sok el\u00e9 \u00e1ll\u00edtotta a magyar KKV-kat. Az \u00e9ves besz\u00e1mol\u00f3 nem csup\u00e1n saj\u00e1t eredm\u00e9nyeinket t\u00e1rja el\u00e9nk, hanem lehet\u0151s\u00e9get k\u00edn\u00e1l az ipar\u00e1gi viszonyok \u00e9rt\u00e9kel\u00e9s\u00e9re is. A versenyt\u00e1rsak besz\u00e1mol\u00f3inak \u00e9s az el\u00e9rhet\u0151 egy\u00e9b statisztikai adatoknak az ismeret\u00e9ben p\u00e9ld\u00e1ul megtudhatjuk, hogyan alakultak az \u00e1rbev\u00e9teli trendek, cs\u00f6kkent vagy n\u0151tt-e az ipar\u00e1g \u00e1tlagos j\u00f6vedelmez\u0151s\u00e9ge, \u00e9s hogy ebben hol helyezkedik el a saj\u00e1t v\u00e1llalkoz\u00e1sunk.<\/span><\/p><p><span style=\"font-weight: 400;\">A <\/span><a href=\"https:\/\/www.ksh.hu\/gyorstajekoztatok\/#\/hu\/home\"><span style=\"font-weight: 400;\">KSH hivatalos statisztik\u00e1i szerint<\/span><\/a><span style=\"font-weight: 400;\"> p\u00e9ld\u00e1ul a feldolgoz\u00f3ipari termel\u00e9s volumene 2024-ben cs\u00f6kkent (\u00e9ves \u00e1tlagban mintegy 4%-kal volt alacsonyabb, mint 2023-ban). Ezzel szemben a kiskereskedelmi szektor teljes\u00edtm\u00e9nye m\u00e9rs\u00e9kelt, \u00e9ves szinten 2,6%-os n\u00f6veked\u00e9st \u00e9rt el.<\/span><\/p><p><\/p><p><span style=\"font-weight: 400;\">Ezek f\u00e9ny\u00e9ben, ha egy gy\u00e1rt\u00f3 c\u00e9g \u00e1rbev\u00e9tele m\u00e9gis n\u00f6veked\u00e9st \u00e9rt el ebben a visszaes\u0151 k\u00f6rnyezetben, azt versenyel\u0151nyk\u00e9nt, kiemelked\u0151 teljes\u00edtm\u00e9nyk\u00e9nt \u00e9rt\u00e9kelhetj\u00fck. Ha azonban \u00e1rbev\u00e9tele m\u00e9g az ipar\u00e1gi \u00e1tlagot meghalad\u00f3an is cs\u00f6kkent, \u00e9rdemes alaposan \u00e1tgondolni a hat\u00e9konys\u00e1g jav\u00edt\u00e1s\u00e1t. Ugyan\u00edgy, ha egy kiskereskedelmi c\u00e9g \u00e1rbev\u00e9tele magasabb \u00fctemben n\u0151tt, mint a piaci \u00e1tlag, az versenyel\u0151nyre \u00e9s j\u00f3 pozicion\u00e1l\u00e1sra utalhat.<\/span><\/p><p><span style=\"font-weight: 400;\">Az ipar\u00e1gi \u00f6sszehasonl\u00edt\u00e1s mellett a besz\u00e1mol\u00f3 kiv\u00e1l\u00f3an alkalmas lehet a trendek felt\u00e1r\u00e1s\u00e1ra is, olyan k\u00e9rd\u00e9seket megvizsg\u00e1lva, minthogy cs\u00f6kkent-e az anyagk\u00f6lts\u00e9g\/\u00e1rbev\u00e9tel ar\u00e1nya, n\u0151tt-e az b\u00e9rk\u00f6lts\u00e9g\/\u00e1rbev\u00e9tel ar\u00e1nya, vagy \u00e9ppen hogyan alakult az \u00fczemi eredm\u00e9nyh\u00e1nyad. Ezek az adatok a k\u00e9s\u0151bbi strat\u00e9giai d\u00f6nt\u00e9sek alapj\u00e1ul szolg\u00e1lhatnak (p\u00e9ld\u00e1ul \u00faj piacra l\u00e9p\u00e9s vagy k\u00f6lts\u00e9goptimaliz\u00e1l\u00e1s tervez\u00e9sekor).<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f41358 elementor-widget elementor-widget-heading\" data-id=\"9f41358\" data-element_type=\"widget\" id=\"2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mely mutat\u00f3k befoly\u00e1solj\u00e1k legink\u00e1bb a c\u00e9g\u00e9rt\u00e9ket?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-992eccd elementor-widget elementor-widget-text-editor\" data-id=\"992eccd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A <\/span><a href=\"https:\/\/www.stochrone.com\/en\/a-cegertekeles-lepesei-mi-szukseges-a-pontos-cegertek-szamitashoz\/\"><span style=\"font-weight: 400;\">c\u00e9g\u00e9rt\u00e9k meghat\u00e1roz\u00e1s\u00e1n\u00e1l<\/span><\/a><span style=\"font-weight: 400;\"> alapvet\u00e9s, hogy nem \u00f6nmag\u00e1ban a profit vagy az \u00e1rbev\u00e9tel sz\u00e1m\u00edt, hanem az ezek m\u00f6g\u00f6tt megh\u00faz\u00f3d\u00f3 teljes\u00edtm\u00e9nymutat\u00f3k, ez\u00e9rt a c\u00e9g\u00e9rt\u00e9kel\u00e9s sor\u00e1n a profittermel\u0151 k\u00e9pess\u00e9g, a kapcsol\u00f3d\u00f3 kock\u00e1zatok \u00e9s a befektetett t\u0151ke egy\u00fcttes elemz\u00e9se kulcsfontoss\u00e1g\u00fa. K\u00fcl\u00f6n\u00f6sen fontosak az \u00e1gazatspecifikus ar\u00e1nymutat\u00f3k, amelyek megmutatj\u00e1k, hogy milyen hat\u00e9konys\u00e1ggal m\u0171k\u00f6dik a c\u00e9g az alaptev\u00e9kenys\u00e9ge sor\u00e1n.<\/span><\/p><p><span style=\"font-weight: 400;\">Gy\u00e1rt\u00f3 c\u00e9gek eset\u00e9ben tipikus m\u00e9r\u0151sz\u00e1m p\u00e9ld\u00e1ul az anyagjelleg\u0171 r\u00e1ford\u00edt\u00e1sok \u00e9s szem\u00e9lyi jelleg\u0171 r\u00e1ford\u00edt\u00e1sok egy\u00fcttes \u00f6sszege osztva az \u00e1rbev\u00e9tellel. Ez azt jelzi, hogy egys\u00e9gnyi \u00e1rbev\u00e9tel el\u0151\u00e1ll\u00edt\u00e1s\u00e1hoz mekkora k\u00f6lts\u00e9get kell felhaszn\u00e1lni, vagyis mekkora \u00e9rt\u00e9ket termel a gy\u00e1rt\u00e1si tev\u00e9kenys\u00e9g. P\u00e9ld\u00e1ul egy 500 milli\u00f3s \u00e1rbev\u00e9tel\u0171 gy\u00e1rt\u00f3 c\u00e9g 70%-os k\u00f6lts\u00e9gar\u00e1nya (350 milli\u00f3 Ft k\u00f6lts\u00e9g) az ipar\u00e1gi 65%-os \u00e1tlaghoz k\u00e9pest gyeng\u00e9bb hat\u00e9konys\u00e1got jelez, mivel magasabb k\u00f6lts\u00e9gr\u00e1ford\u00edt\u00e1ssal \u00e9ri el ugyanazt az \u00e1rbev\u00e9telt.<\/span><\/p><p><span style=\"font-weight: 400;\">Keresked\u0151 c\u00e9gekn\u00e9l ezzel szemben az EL\u00c1B\u00c9 (eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke) \/ \u00e1rbev\u00e9tel mutat\u00f3 a meghat\u00e1roz\u00f3, amely megmutatja, mekkora haszonkulccsal dolgozik a v\u00e1llalkoz\u00e1s. Egy 70%-os EL\u00c1B\u00c9 ar\u00e1ny p\u00e9ld\u00e1ul azt jelenti, hogy a bev\u00e9tel 30%-a marad az egy\u00e9b m\u0171k\u00f6d\u00e9si k\u00f6lts\u00e9gekre \u00e9s a nyeres\u00e9gre. Ez nagykereskedelmi szektorban elfogadhat\u00f3 vagy j\u00f3 \u00e9rt\u00e9k lehet, kiskereskedelemben viszont ink\u00e1bb alacsonynak sz\u00e1m\u00edt, mivel ott tipikusan magasabb haszonkulcs az elv\u00e1rt.<\/span><\/p><p><span style=\"font-weight: 400;\">Szolg\u00e1ltat\u00f3 c\u00e9gekn\u00e9l kiemelt figyelmet \u00e9rdemel a szem\u00e9lyi jelleg\u0171 r\u00e1ford\u00edt\u00e1sok ar\u00e1nya az \u00e1rbev\u00e9telhez k\u00e9pest. Ez a mutat\u00f3 jelzi, mennyire emberi er\u0151forr\u00e1s-ig\u00e9nyes a m\u0171k\u00f6d\u00e9s, \u00e9s hogy a termel\u00e9kenys\u00e9g milyen szinten \u00e1ll. Ha ez az ar\u00e1ny t\u00fal magas, az a hat\u00e9konys\u00e1g hi\u00e1ny\u00e1ra utalhat, k\u00fcl\u00f6n\u00f6sen, ha az \u00e1rbev\u00e9tel nem tud l\u00e9p\u00e9st tartani a b\u00e9rek emelked\u00e9s\u00e9vel.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-333f0e3 elementor-widget elementor-widget-heading\" data-id=\"333f0e3\" data-element_type=\"widget\" id=\"3\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mi\u00e9rt vesz\u00e9lyes csak az \u00e1rbev\u00e9tel vagy az ad\u00f3zott eredm\u00e9ny alapj\u00e1n \u00e9rt\u00e9kelni?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d9b1c elementor-widget elementor-widget-text-editor\" data-id=\"03d9b1c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">Gyakran l\u00e1tunk olyan esetet, amikor a tulajdonos az ad\u00f3zott eredm\u00e9ny alapj\u00e1n szeretn\u00e9 meghat\u00e1rozni a c\u00e9g \u00e9rt\u00e9k\u00e9t, vagy \u00e9pp az \u00e1rbev\u00e9tel alapj\u00e1n pr\u00f3b\u00e1l t\u00e1j\u00e9koz\u00f3dni. Ez azonban leegyszer\u0171s\u00edt\u0151 \u00e9s f\u00e9lrevezet\u0151 is lehet.<\/span><\/p><p><span style=\"font-weight: 400;\">Az \u00e1rbev\u00e9tel \u00f6nmag\u00e1ban nem mutatja meg a j\u00f6vedelmez\u0151s\u00e9get, az ad\u00f3zott eredm\u00e9ny pedig nem veszi figyelembe a befektetett eszk\u00f6z\u00e1llom\u00e1nyt vagy a m\u0171k\u00f6d\u0151t\u0151ke sz\u00fcks\u00e9gletet. K\u00e9t azonos eredm\u00e9nyt el\u00e9r\u0151 c\u00e9g \u00e9rt\u00e9ke k\u00f6z\u00f6tt is lehet \u00f3ri\u00e1si k\u00fcl\u00f6nbs\u00e9g, ha az egyik ezt 500 milli\u00f3s eszk\u00f6zparkkal \u00e9s 250 milli\u00f3s nett\u00f3 forg\u00f3t\u0151k\u00e9vel \u00e9ri el, m\u00edg a m\u00e1siknak ehhez csak 100 milli\u00f3nyi eszk\u00f6z \u00e9s fele ekkora forg\u00f3t\u0151ke kell. Ugyanannyi a profit, de k\u00fcl\u00f6nb\u00f6z\u0151 befektet\u00e9si ig\u00e9ny \u00e9s megt\u00e9r\u00fcl\u00e9s. Szint\u00e9n nagy lehet c\u00e9g\u00e9rt\u00e9kben a k\u00fcl\u00f6nbs\u00e9g, ha ugyanannyi profitot elt\u00e9r\u0151 kock\u00e1zattal \u00e9r el k\u00e9t c\u00e9g. Ha egy c\u00e9g \u00e1rbev\u00e9tele kisz\u00e1m\u00edthat\u00f3, visszat\u00e9r\u0151, szerz\u0151d\u00f6tt vev\u0151 \u00e1llom\u00e1nnyal rendelkezik, ahhoz \u00e1ltal\u00e1noss\u00e1gban alacsonyabb kock\u00e1zat kapcsol\u00f3dik, mint az eseti megrendel\u0151ket kiszolg\u00e1l\u00f3 c\u00e9gekhez.<\/span><\/p><p><span style=\"font-weight: 400;\">A c\u00e9g\u00e9rt\u00e9k mindig a profittermel\u0151 k\u00e9pess\u00e9g \u00e9s a hozz\u00e1 kapcsol\u00f3d\u00f3 kock\u00e1zatok, valamint a sz\u00fcks\u00e9ges befektetett t\u0151ke egy\u00fcttes m\u00e9rlegel\u00e9s\u00e9n alapul. Ez\u00e9rt a p\u00e9nz\u00fcgyi elemz\u00e9s nem lehet egydimenzi\u00f3s.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51ce315 elementor-widget elementor-widget-heading\" data-id=\"51ce315\" data-element_type=\"widget\" id=\"4\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hogyan seg\u00edti a friss besz\u00e1mol\u00f3 a strat\u00e9giai d\u00f6nt\u00e9seket?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c533410 elementor-widget elementor-widget-text-editor\" data-id=\"c533410\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A friss \u00e9ves besz\u00e1mol\u00f3 nem csup\u00e1n a m\u00falt p\u00e9nz\u00fcgyi esem\u00e9nyeinek \u00f6sszegz\u00e9se, hanem egyfajta \u201cstrat\u00e9giai t\u00e9rk\u00e9p\u201d is lehet v\u00e1llalatunk sz\u00e1m\u00e1ra. A benne szerepl\u0151 adatok \u00e9s mutat\u00f3sz\u00e1mok egy\u00e9rtelm\u0171 visszajelz\u00e9st adnak arr\u00f3l, hol tart a v\u00e1llalkoz\u00e1s, milyen ter\u00fcleteken van sz\u00fcks\u00e9g beavatkoz\u00e1sra, \u00e9s mely fejleszt\u00e9sek lehetnek megalapozottak a k\u00f6vetkez\u0151 id\u0151szakban.<\/span><\/p><p><span style=\"font-weight: 400;\">A legfontosabb az, hogy az adatok nem elszigetelten \u00e9rtelmezend\u0151k, hiszen az \u00e1rbev\u00e9tel, a k\u00f6lts\u00e9gek, a b\u00e9rszint vagy az eszk\u00f6z\u00e1llom\u00e1ny \u00f6nmagukban nem \u00e1rulnak el eleget a megfontolt \u00fczleti d\u00f6nt\u00e9sekhez.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Az elemz\u00e9s alapj\u00e1t az ar\u00e1nyok \u00e9s trendek adj\u00e1k. P\u00e9ld\u00e1ul, ha a <\/span><b>b\u00e9rk\u00f6lts\u00e9g \/ \u00e1rbev\u00e9tel<\/b><span style=\"font-weight: 400;\"> mutat\u00f3 jelent\u0151sen n\u0151tt az el\u0151z\u0151 \u00e9vhez k\u00e9pest, mik\u00f6zben az <\/span><b>egy f\u0151re jut\u00f3 termel\u00e9si \u00e9rt\u00e9k<\/b><span style=\"font-weight: 400;\"> nem javult, az hat\u00e9konys\u00e1gi probl\u00e9m\u00e1t jelezhet. Ebben az esetben a munkaer\u0151-r\u00e1ford\u00edt\u00e1s nem konvert\u00e1l\u00f3dott ar\u00e1nyosan \u00e9rt\u00e9kes\u00edt\u00e9sre, ami a bels\u0151 m\u0171k\u00f6d\u00e9s \u00fajragondol\u00e1s\u00e1t indokolhatja.<\/span><\/p><p><span style=\"font-weight: 400;\">Hasonl\u00f3k\u00e9ppen, ha az \u00e1rbev\u00e9tel jelent\u0151s n\u00f6veked\u00e9st mutat, de a <\/span><b>nett\u00f3 eredm\u00e9ny<\/b><span style=\"font-weight: 400;\"> vagy az <\/span><b>\u00fczemi eredm\u00e9nyh\u00e1nyad<\/b><span style=\"font-weight: 400;\"> (\u00fczemi eredm\u00e9ny \/ \u00e1rbev\u00e9tel) stagn\u00e1l vagy romlik, az felveti a k\u00e9rd\u00e9st, hogy a n\u00f6veked\u00e9s nem volt-e t\u00fal \u201edr\u00e1ga\u201d, p\u00e9ld\u00e1ul a marketing vagy egy\u00e9b k\u00f6lts\u00e9gek miatt.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A besz\u00e1mol\u00f3 r\u00e9v\u00e9n vil\u00e1gosan l\u00e1that\u00f3 a <\/span><b>t\u0151kestrukt\u00fara<\/b><span style=\"font-weight: 400;\"> is, teh\u00e1t, hogy milyen ar\u00e1nyban finansz\u00edrozott a v\u00e1llalat saj\u00e1t t\u0151k\u00e9b\u0151l, illetve idegen forr\u00e1sb\u00f3l.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A <\/span><b>saj\u00e1tt\u0151ke-ar\u00e1nyos nyeres\u00e9g<\/b><span style=\"font-weight: 400;\"> (ROE), illetve a <\/span><b>t\u0151ke\u00e1tt\u00e9tel<\/b><span style=\"font-weight: 400;\"> (idegen forr\u00e1s \/ saj\u00e1t t\u0151ke) egy\u00fcttes elemz\u00e9se megmutatja, mennyire fenntarthat\u00f3 a jelenlegi m\u0171k\u00f6d\u00e9s. Ez k\u00fcl\u00f6n\u00f6sen fontos akkor, ha a strat\u00e9giai c\u00e9lok k\u00f6z\u00f6tt szerepel p\u00e9ld\u00e1ul egy hitelfelv\u00e9tel, vagy egy \u00fajabb v\u00e1llalat akviz\u00edci\u00f3ja. (Egy 15%-os ROE mellett az 1:1 t\u0151ke\u00e1tt\u00e9tel\u00a0 &#8211; azaz, ha a saj\u00e1t \u00e9s idegen forr\u00e1sok ar\u00e1nya egyenl\u0151 &#8211; bizonyos ipar\u00e1gakban kedvez\u0151 kiindul\u00f3pont lehet, k\u00fcl\u00f6n\u00f6sen hitelfelv\u00e9tel el\u0151tt, azonban minden esetben ipar\u00e1gspecifikus \u00e9rt\u00e9kel\u00e9s sz\u00fcks\u00e9ges.)<\/span><\/p><p><span style=\"font-weight: 400;\">A m\u00e9rlegb\u0151l az is kiolvashat\u00f3, hogy a c\u00e9g mennyire \u201cb\u00e1tor\u201d a finansz\u00edroz\u00e1s\u00e1nak \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1val. Semlegesnek tekinthet\u0151, ha ugyanannyi a hossz\u00fa lej\u00e1rat\u00fa eszk\u00f6ze \u00e9s a hossz\u00fa lej\u00e1rat\u00fa forr\u00e1sa, konzervat\u00edv, ha t\u00f6bb a r\u00f6vid lej\u00e1rat\u00fa eszk\u00f6z\u00f6k egy r\u00e9sze hossz\u00fa lej\u00e1rat\u00fa forr\u00e1ssal van fedezve \u00e9s agressz\u00edv, ha a hossz\u00fa lej\u00e1rat\u00fa eszk\u00f6zeinek egy r\u00e9sze r\u00f6vid lej\u00e1rat\u00fa forr\u00e1ssal van fedezve. Ezen t\u00fal a <\/span><b>m\u0171k\u00f6d\u0151t\u0151ke<\/b><span style=\"font-weight: 400;\"> (forg\u00f3eszk\u00f6z\u00f6k \u2013 r\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek) \u00e9s a <\/span><b>likvidit\u00e1si mutat\u00f3k<\/b><span style=\"font-weight: 400;\"> (pl. likvidit\u00e1si r\u00e1ta, gyorsr\u00e1ta) seg\u00edtenek el\u0151re jelezni, hogy egy tervezett beruh\u00e1z\u00e1s vagy b\u0151v\u00fcl\u00e9s mennyiben vesz\u00e9lyezteti a napi m\u0171k\u00f6d\u00e9st. Egy projekt p\u00e9ld\u00e1ul lehet pap\u00edron nyeres\u00e9ges, de ha a v\u00e1llalat likvidit\u00e1si tartal\u00e9kai sz\u0171k\u00f6sek, k\u00f6nnyen fizet\u00e9si neh\u00e9zs\u00e9geket gener\u00e1lhat.<\/span><\/p><p><span style=\"font-weight: 400;\">A friss adatok \u00edgy nemcsak a m\u00falt \u00e9rtelmez\u00e9s\u00e9hez, hanem a j\u00f6v\u0151 tervez\u00e9s\u00e9hez is alapot adnak, \u00e9s seg\u00edtenek annak eld\u00f6nt\u00e9s\u00e9ben, hogy \u00e9rdemes-e \u00faj piacokra bel\u00e9pni, kapacit\u00e1st b\u0151v\u00edteni, vagy ink\u00e1bb a hat\u00e9konys\u00e1gon kell jav\u00edtani.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ugyanakkor az is vil\u00e1gosan kirajzol\u00f3dik, ha bizonyos mutat\u00f3k alapj\u00e1n a c\u00e9g jobban teljes\u00edt vagy \u00e9ppen elmarad az ipar\u00e1gi \u00e1tlagt\u00f3l, ami el\u00e1rulhatja, megfelel\u0151 strat\u00e9gi\u00e1t k\u00f6vet\u00fcnk-e?<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57b07c0 elementor-widget elementor-widget-heading\" data-id=\"57b07c0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mikor \u00e9rdemes \u00fajrasz\u00e1molni a c\u00e9g\u00e9rt\u00e9ket?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f11542a elementor-widget elementor-widget-text-editor\" data-id=\"f11542a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A c\u00e9g\u00e9rt\u00e9kel\u00e9s nem statikus folyamat. Akkor \u00e9rdemes \u00fajrasz\u00e1molni, amikor a c\u00e9g \u00e9let\u00e9ben \u00faj szakasz kezd\u0151dik, p\u00e9ld\u00e1ul egy strat\u00e9giai d\u00f6nt\u00e9s eredm\u00e9nyei m\u00e1r l\u00e1tszanak. Ez lehet egy \u00faj \u00fczlet\u00e1g elind\u00edt\u00e1sa, egy sikeres k\u00f6lts\u00e9gcs\u00f6kkent\u00e9si program lez\u00e1r\u00e1sa, vagy ak\u00e1r egy olyan id\u0151szak, amikor a v\u00e1llalat a v\u00e1rakoz\u00e1sokt\u00f3l elmarad\u00f3 teljes\u00edtm\u00e9nyt produk\u00e1l. Ilyen esetekben a kor\u00e1bban becs\u00fclt c\u00e9g\u00e9rt\u00e9k m\u00e1r nem felt\u00e9tlen\u00fcl t\u00fckr\u00f6zi pontosan az aktu\u00e1lis helyzetet.<\/span><\/p><p><span style=\"font-weight: 400;\">Nem csak bels\u0151 v\u00e1ltoz\u00e1sok, de k\u00fcls\u0151 k\u00f6r\u00fclm\u00e9nyek is indokolhatj\u00e1k a c\u00e9g\u00e9rt\u00e9k \u00fajrasz\u00e1m\u00edt\u00e1s\u00e1t. Egy jelent\u0151s ipar\u00e1gi trendv\u00e1lt\u00e1s, \u00faj szab\u00e1lyoz\u00e1s, infl\u00e1ci\u00f3s k\u00f6rnyezet vagy ak\u00e1r egy piaci sokk is \u00e9rdemben m\u00f3dos\u00edthatja a j\u00f6v\u0151beni p\u00e9nz\u00e1ramokat, \u00e9s ez\u00e1ltal a v\u00e1llalkoz\u00e1s \u00e9rt\u00e9k\u00e9t. Ugyan\u00edgy indokolt lehet a friss \u00e9rt\u00e9kel\u00e9s akkor is, ha egy rendk\u00edv\u00fcli \u00e9v z\u00e1r\u00e1sa ut\u00e1n (legyen az kiemelked\u0151en pozit\u00edv, vagy ak\u00e1r a v\u00e1rtn\u00e1l sokkal gyeng\u00e9bb) szeretn\u00e9nk meg\u00e9rteni, hogy az adott \u00e9v hat\u00e1sa egyszeri volt-e, vagy tart\u00f3s tendencia jelei mutatkoznak.<\/span><\/p><p><span style=\"font-weight: 400;\">A gyakorlatban a c\u00e9gvezet\u0151k \u00e1ltal\u00e1ban akkor k\u00e9rnek \u00faj c\u00e9g\u00e9rt\u00e9kel\u00e9st, ha felmer\u00fcl egy tulajdonosi tranzakci\u00f3, p\u00e9ld\u00e1ul kiv\u00e1s\u00e1rl\u00e1s, \u00fczletr\u00e9sz elad\u00e1s, \u00faj partner bel\u00e9p\u00e9se vagy gener\u00e1ci\u00f3v\u00e1lt\u00e1s. Ilyen esetekben elengedhetetlen a pontos \u00e9s megalapozott c\u00e9g\u00e9rt\u00e9k ismerete ahhoz, hogy a felek korrekt m\u00f3don tudjanak meg\u00e1llapodni.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Ugyan\u00edgy sz\u00fcks\u00e9g lehet egy \u00faj c\u00e9g\u00e9rt\u00e9kel\u00e9sre t\u0151kebevon\u00e1s el\u0151tt, mivel a befektet\u0151k legink\u00e1bb a friss, szakmailag hiteles \u00e9rt\u00e9kel\u00e9s alapj\u00e1n d\u00f6ntenek.<\/span><\/p><p><span style=\"font-weight: 400;\">De nemcsak elad\u00e1s vagy t\u0151kebevon\u00e1s eset\u00e9n fontos a c\u00e9g\u00e9rt\u00e9k ismerete. Bankhitel felv\u00e9tele, garanciav\u00e1llal\u00e1s vagy egy jelent\u0151sebb beruh\u00e1z\u00e1s el\u0151k\u00e9sz\u00edt\u00e9se sor\u00e1n is el\u0151fordulhat, hogy a v\u00e1llalkoz\u00e1snak be kell mutatnia aktu\u00e1lis \u00e9rt\u00e9k\u00e9t, k\u00fcl\u00f6n\u00f6sen, ha ez a d\u00f6nt\u00e9s a tulajdonosi strukt\u00far\u00e1ra vagy a hossz\u00fa t\u00e1v\u00fa n\u00f6veked\u00e9si p\u00e1ly\u00e1ra is hat\u00e1ssal van.<\/span><\/p><p><span style=\"font-weight: 400;\">Bizonyos mag\u00e1n\u00e9leti esem\u00e9nyek \u2013 <\/span><a href=\"https:\/\/www.stochrone.com\/en\/valaskor-cegertekeles-hogyan-vedjuk-a-ceg-es-maganvagyont\/\"><span style=\"font-weight: 400;\">v\u00e1l\u00e1s<\/span><\/a><span style=\"font-weight: 400;\">, \u00f6r\u00f6kl\u00e9s \u2013 szint\u00e9n sz\u00fcks\u00e9gess\u00e9 tehetik a v\u00e1llalat piaci \u00e9rt\u00e9k\u00e9nek meghat\u00e1roz\u00e1s\u00e1t. Ezek az \u00e9lethelyzetek k\u00fcl\u00f6n\u00f6sen k\u00e9nyesek, ez\u00e9rt az \u00e9rt\u00e9kel\u00e9snek szakmailag teljesen megalapozottnak kell lennie, mivel az felek k\u00f6z\u00f6tti bizalom alapj\u00e1t is k\u00e9pezheti.<\/span><\/p><p><span style=\"font-weight: 400;\">Mindezek alapj\u00e1n elmondhat\u00f3, hogy a <\/span><a href=\"https:\/\/www.stochrone.com\/en\/a-cegertekeles-lepesei-mi-szukseges-a-pontos-cegertek-szamitashoz\/\"><span style=\"font-weight: 400;\">c\u00e9g\u00e9rt\u00e9kel\u00e9s<\/span><\/a><span style=\"font-weight: 400;\"> nem csup\u00e1n egyszeri \u201ekalkul\u00e1ci\u00f3\u201d, hanem a v\u00e1llalkoz\u00e1s folyamatosan v\u00e1ltoz\u00f3 val\u00f3s\u00e1g\u00e1nak lek\u00e9pez\u00e9se. Min\u00e9l tudatosabban kezelj\u00fck ezt, ann\u00e1l magabiztosabban hozhatunk p\u00e9nz\u00fcgyi \u00e9s strat\u00e9giai d\u00f6nt\u00e9seket.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4edd104 elementor-widget elementor-widget-heading\" data-id=\"4edd104\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.stochrone.com\/en\/cegertek-kalkulator\/\" target=\"_blank\">Haszn\u00e1lja a c\u00e9g\u00e9rt\u00e9k kalkul\u00e1tort a 2024-es besz\u00e1mol\u00f3ja alapj\u00e1n!<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e9b43 elementor-widget elementor-widget-text-editor\" data-id=\"b9e9b43\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-weight: 400;\">A 2024-es \u00e9ves besz\u00e1mol\u00f3ra \u00e9rdemes nem csup\u00e1n egy k\u00f6telez\u0151en elv\u00e9gzett feladatk\u00e9nt visszatekinteni, hanem a c\u00e9g strat\u00e9giai ir\u00e1nyt\u0171j\u00e9v\u00e9 tenni azt, m\u00e1r 2025 m\u00e1sodik f\u00e9l\u00e9v\u00e9re n\u00e9zve is. Az adatok elemz\u00e9se seg\u00edt azonos\u00edtani a fejleszt\u00e9si pontokat, felk\u00e9sz\u00fclni a tranzakci\u00f3kra \u00e9s n\u00f6velni a c\u00e9g\u00e9rt\u00e9ket.<\/span><\/p><p><span style=\"font-weight: 400;\">A Stochrone <\/span><a href=\"https:\/\/www.stochrone.com\/en\/cegertek-kalkulator\/\"><span style=\"font-weight: 400;\">ingyenes c\u00e9g\u00e9rt\u00e9k kalkul\u00e1tora<\/span><\/a><span style=\"font-weight: 400;\"> seg\u00edt abban, hogy m\u00e1r a besz\u00e1mol\u00f3 friss sz\u00e1mai alapj\u00e1n k\u00f6zel\u00edt\u0151 k\u00e9pet kapjon c\u00e9ge \u00e9rt\u00e9k\u00e9r\u0151l. Term\u00e9szetesen, egy pontos c\u00e9g\u00e9rt\u00e9kel\u00e9shez r\u00e9szletesebb elemz\u00e9s sz\u00fcks\u00e9ges (ig\u00e9ny eset\u00e9n ezt mi el is v\u00e9gezz\u00fck), de els\u0151 l\u00e9p\u00e9sk\u00e9nt fontos visszajelz\u00e9st adhat a kalkul\u00e1tor is a jelenlegi poz\u00edci\u00f3r\u00f3l. Pr\u00f3b\u00e1lja ki, \u00e9s ha k\u00e9rd\u00e9se van,<\/span><a href=\"https:\/\/www.stochrone.com\/en\/kapcsolat\/\"><span style=\"font-weight: 400;\"> keressen minket<\/span><\/a><span style=\"font-weight: 400;\"> bizalommal.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59f07c7 elementor-button-info elementor-align-left elementor-widget elementor-widget-button\" data-id=\"59f07c7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.stochrone.com\/en\/blog\/\" class=\"elementor-button-link elementor-button elementor-size-lg\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-reply\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Vissza a blogra<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Mit \u00fczen a leadott 2024-es p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3 a c\u00e9g\u00e9rt\u00e9kr\u0151l? Cikk\u00fcnkben bemutatjuk, mire \u00e9rdemes odafigyelni.<\/p>","protected":false},"author":1,"featured_media":3620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}}},"categories":[30,32],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mit \u00fczen a 2024-es besz\u00e1mol\u00f3 a c\u00e9g\u00e9rt\u00e9kr\u0151l? 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