Pred izvedbo vrednotenja po denarnem toku moramo podatke pripraviti tako, da se ujemajo z napovedmi in cilji podjetja.
Prilagajamo sledeče :
- Rast operativnih prihodkov
- Rast stroškov materiala in blaga.
- Stroški storitev
- Stroški dela
- Reinvesticije v stalna osnovna sredstva niso
- zmanjšanje kratkoročnih obveznosti do dobaviteljev.
|
IS |
g T+1 |
g T+2 |
g T+3 |
g T+4 |
g T+5 |
|
|
Operating Revenue – Value |
||||||
|
Operating Revenue – growth |
3,00% |
3,00% |
3,00% |
3,00% |
3,00% |
|
|
Operating Revenue – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
Operating Revenue – Prognosis % |
3,00% |
2,00% |
2,00% |
2,00% |
2,00% |
|
|
COGS – Value |
|
|
|
|
|
|
|
COGS – growth |
6,09% |
3,00% |
3,00% |
3,00% |
3,00% |
|
|
COGS / OR |
4,43% |
4,47% |
4,52% |
4,56% |
4,61% |
|
|
COGS – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
COGS / OR – Prognosis – %growth |
3,00% |
3,00% |
3,00% |
3,00% |
3,00% |
|
|
COSMMf – Value |
0 |
0 |
0 |
0 |
0 |
|
|
COGMMf – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
COSMMf – Prognosis – %growth |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
COSMMv – Value |
|
|
|
|
|
|
|
COSMMv / OR |
17,93% |
17,93% |
17,93% |
17,93% |
17,93% |
|
|
COGMMv – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
COSMMv / OR – Prognosis – %growth |
19,00% |
2,00% |
2,00% |
2,00% |
2,00% |
|
|
Labour Costs – Value |
|
|
|
|
|
|
|
Labour Costs / OR |
63,07% |
63,07% |
63,07% |
63,07% |
63,07% |
|
|
Labour Costs – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
Labour Costs / OR – Prognosis – %growth |
0,00% |
2,00% |
2,00% |
2,00% |
2,00% |
|
|
Other Labour Costs – Valu |
|
|
|
|
|
|
|
Other Labour Costs / OR |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
Labour Costs – Prognosis – Abs. Num. |
|
|
|
|
|
|
|
Other Labour Costs / OR – Prognosis |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
Depreciation & Amortization – Value |
|
|
|
|
|
|
|
Depreciation & Amortization – Abs. Num. |
|
|
|
|
|
|
|
Depreciation & Amortization – Prognosis |
-20,00% |
-90,00% |
-20,00% |
-20,00% |
-20,00% |
|
|
Other Operating Costs – Value |
0 |
0 |
0 |
0 |
0 |
|
|
Other Operating Costs – Prognosis |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
‘Financial Revenue – Value |
0 |
0 |
0 |
0 |
0 |
|
|
Financial Revenue – Prognosis |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
‘Interest Exp. and Other Fin. Exp. – Value |
|
|
|
|
|
|
|
Interest Exp. and Other Fin. Exp. – Prognosis |
-20,00% |
-20,00% |
-20,00% |
-20,00% |
-20,00% |
|
|
‘Extraordinary P/L – Value |
|
|
|
|
|
|
|
Extraordinary P/L – Prognosis |
0,00% |
0,00% |
0,00% |
0,00% |
0,00% |
|
|
‘Tax – Value |
||||||
|
Tax – Prognosis |
6,00% |
19,00% |
12,00% |
17,00% |
7,00% |
|
|
|
|
|
|
|
|
|
|
EBT |
||||||
|
EBITDA / OR |
14,573% |
14,529% |
14,485% |
14,441% |
14,396% |
