{"id":10229,"date":"2024-10-04T09:59:16","date_gmt":"2024-10-04T09:59:16","guid":{"rendered":"https:\/\/optibizadria.eu\/?p=10229"},"modified":"2024-10-04T10:04:18","modified_gmt":"2024-10-04T10:04:18","slug":"zasto-financijsko-planiranje","status":"publish","type":"post","link":"https:\/\/optibizadria.eu\/en\/savjeti\/zasto-financijsko-planiranje\/","title":{"rendered":"Za\u0161to financijsko planiranje?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10229\" class=\"elementor elementor-10229\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d366692 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"d366692\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4868f2b\" data-id=\"4868f2b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7425aaa elementor-widget elementor-widget-text-editor\" data-id=\"7425aaa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Pisali smo ranije kako smatramo da je naprirodnija podjela aktivnosti CFO-a na FP&amp;A i kontroling. U ovom blogu pi\u0161emo o va\u017enosti FP&amp;A ili pojednostavljeno prevedeno \u2013 financijsko planiranje (analiza je svakako uklju\u010dena).<\/p><p>Bilo da je rije\u010d o korporaciji, velikom poduze\u0107u ili SME, uloga financijskog planiranja je klju\u010dna jer uklju\u010duje bud\u017eetiranje, prognoziranje i analizu performansi poslovanja izra\u017eenu kroz financijske pokazatelje. Razlika u veli\u010dini poduze\u0107a kod planiranja zna\u010di razliku u razradi, koli\u010dini informacija i obuhvatu planiranja i analize. Ono daje podlogu menad\u017ementu za dono\u0161enje strategija i odluka te pra\u0107enje pokazatelja uspje\u0161nosti,<strong> ali i za prepoznavanje rizika i prilika<\/strong>. Dajemo naglasak na rizike i prilike, upravo tu le\u017ei ogroman neprepoznat potencijal financijskog planiranja.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-e56889f elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"e56889f\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e36a6ee\" data-id=\"e36a6ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c799a0 elementor-widget elementor-widget-heading\" data-id=\"3c799a0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Rizici i prilike<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-13f8b9e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"13f8b9e\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-576712f\" data-id=\"576712f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27dafef elementor-widget elementor-widget-text-editor\" data-id=\"27dafef\" 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<p>Rizike u poslovanju generalno promatramo kao financijske i nefinancijske.<\/p><p>Financijski se primarno odnose na: rizik tr\u017ei\u0161ta, naplate i kreditni rizik.<\/p><p>Nefinancijski rizici prvenstveno se odnose na: operativne rizike, strate\u0161ke rizike, reputacijske, rizike poslovnog modela, rizike uskla\u0111enosti, itd.<\/p><p>Prilike na tr\u017ei\u0161tu prepoznaju se kroz prizmu smanjenja tro\u0161kova i pove\u0107anja prodaje \u2013 nova tr\u017ei\u0161ta, proizvodi, pove\u0107anje tr\u017ei\u0161nog udjela.<\/p><p>Ne ulaze\u0107i u opise svakog od navedenih (\u0161to \u0107e biti zasebne budu\u0107e teme), u ovom blogu povezujemo financijsko planiranje s rizicima i prilikama.<\/p><p>Kada se radi bud\u017eet i planira sljede\u0107e razdoblje, naj\u010de\u0161\u0107e sljede\u0107a poslovna godina, osim metoda samog bud\u017eetiranja (koje smo obradili u blogu <a href=\"https:\/\/optibizadria.eu\/en\/savjeti\/trosak-prva-tocka-budzetiranja\/\">https:\/\/optibizadria.eu\/savjeti\/trosak-prva-tocka-budzetiranja\/<\/a>), gotovo uvijek se pristupa kroz \u0161ire metode: scenario planiranje, analiza osjetljivosti, SWOT analiza, PESTEL analiza, ostalo specifi\u010dno za pojedino poslovanje.<\/p><p>Ono \u0161to je klju\u010dno imati kao output ovog procesa jest <strong>financijski model<\/strong>. U praksi, kod mnogih SME poduze\u0107a nedostaje op\u0107enito proces planiranja i bud\u017eetiranja, ali i ako postoji, rijetko je potkrijepljen kvalitetnim modelom. \u0160to zna\u010di model? Model zna\u010di da svi izvje\u0161taji koji se rade i koji odra\u017eavaju plan, rade kao jedan. Da se unosom izmjena jednog pokazatelja ili brojke a\u017euriraju automatski svi izvje\u0161taji na koje taj unos utje\u010de. To jam\u010di to\u010dnost podataka i temelj je za a\u017euriranje ostvarenih rezultata poslovanja u odnosu na planirane. O financijskom modeliranju \u0107emo tako\u0111er zasebno pisati drugom prigodom.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-b19f1b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"b19f1b2\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60e72d2\" data-id=\"60e72d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1832e26 elementor-widget elementor-widget-heading\" data-id=\"1832e26\" 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\">Kako u praksi upravljati rizikom kroz financijsko planiranje?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-6f38467 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"6f38467\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65df602\" data-id=\"65df602\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e286df elementor-widget elementor-widget-text-editor\" data-id=\"6e286df\" 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<p>Uzmimo primjer promjene ulaznih cijena osnovnih materijala\/proizvoda. Kada se radilo bud\u017eetiranje, prepoznati su svi fiksni i varijabilni tro\u0161kovi poslovanja te je formirana i prodajna cijena proizvoda i volumen prodaje sukladno tim tro\u0161kovima, planiranoj mar\u017ei, procjeni tr\u017ei\u0161ta i povijesnim pokazateljima. Ako poduze\u0107e nije planiralo na mjese\u010dnoj razini, lako mu se mo\u017ee dogoditi da mu COGS prije\u0111e planirani udio u prodajnoj cijeni, a da nije toga ni svjesno. Nije svjesno jer mo\u017eda ima prevelik broj ulaznih faktura, \u010desto nedefinirane cijene s klju\u010dnim dobavlja\u010dima, nema sustav ili zaposlenu osobu koja \u0107e pratiti ulaze. Ista logika vrijedi i za ostale bitne tro\u0161kove, npr. usluga ili kooperanata.<\/p><p>Ako je postojao plan i bud\u017eet, ve\u0107 nakon jednog mjeseca analiza pokazuje odstupanje od planiranog, daje signal menad\u017eementu da reagira, izbjegavaju\u0107i situaciju da se taj gubitak gomila kroz nekoliko mjeseci i stvori problem s profitabilnosti i novcem.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-2cba37d elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"2cba37d\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b21d1a\" data-id=\"9b21d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aba6be6 elementor-widget elementor-widget-image\" data-id=\"aba6be6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/top-view-budget-planning-note-with-pens-gray-surface-job-copybook-school-student-business-work-college-money-budget-small-1024x683.jpg\" class=\"attachment-large size-large wp-image-10232\" alt=\"\" srcset=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/top-view-budget-planning-note-with-pens-gray-surface-job-copybook-school-student-business-work-college-money-budget-small-1024x683.jpg 1024w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/top-view-budget-planning-note-with-pens-gray-surface-job-copybook-school-student-business-work-college-money-budget-small-300x200.jpg 300w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/top-view-budget-planning-note-with-pens-gray-surface-job-copybook-school-student-business-work-college-money-budget-small-768x513.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-032c653 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"032c653\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-481bfd6\" data-id=\"481bfd6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c61218 elementor-widget elementor-widget-heading\" data-id=\"2c61218\" 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\">Kako kroz planiranje prepoznati priliku?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-836c2c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"836c2c1\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3f9b0f\" data-id=\"d3f9b0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-570e8de elementor-widget elementor-widget-text-editor\" data-id=\"570e8de\" 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<p>Uzmimo primjer poduze\u0107a koje radi kroz vi\u0161e prodajnih jedinica. Za svaku je prodajnu jedinicu bud\u017eetom odre\u0111en broj djelatnika i volumen prodaje, pa tako i pokazatelj prosje\u010dne prodaje po djelatniku. Pra\u0107enjem realizacije kroz dva-tri mjeseca utvrdi se da jedna prodajna jedinica ima kontinurirano zna\u010dajno vi\u0161i pokazatelj prodaje po djelatniku. Analizom se doka\u017ee da je uzrok u potencijalu tr\u017ei\u0161ta na toj lokaciji i da investiranje u tu lokaciju ja\u010danjem broja djelatnika, \u0161irenjem ponude i asortimana, donosi pove\u0107anje prodaje i dodatnu zaradu. Ako se nije planirala prodaja po lokaciji ili prodaja po djelatniku, postoji mogu\u0107nost da bi poduze\u0107u promakla ova prilika. Mogu\u0107e da bi menad\u017ement tokom mjeseci dobio feedback svojih djelatnika da postoji poja\u010dana potra\u017enja i da prodaja &#8216;dobro ide&#8217;, pa bi u kona\u010dnici opet investirao u tu lokaciju, ali bi vjerojatno to uradio s odgodom i propustio dio zarade.<\/p><p>Financijskim planiranjem i analizom prepoznaje se i rizike i prilike. Naravno da poduze\u0107e ne\u0107e svaki rizik pod svaku cijenu rje\u0161avati niti svaku potencijalnu priliku iskori\u0161tavati. Bitno je rizike i prilike prepoznati, procjeniti njihovu vjerojatnost, kvantificirati ja\u010dinu utjecaja na poslovanje i u kona\u010dnici odrediti strategiju.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-8a54995 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"8a54995\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20644df\" data-id=\"20644df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d06f3a3 elementor-widget elementor-widget-heading\" data-id=\"d06f3a3\" 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\">Zaklju\u010dak<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-3717341 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"3717341\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79e2fd3\" data-id=\"79e2fd3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f7382c elementor-widget elementor-widget-text-editor\" data-id=\"4f7382c\" 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<p>Dugo godina radimo sa SME poduze\u0107ima. Dio poduze\u0107a nema gotovo nikakav plan ve\u0107 zna da ima mar\u017eu na svoj proizvod\/uslugu koja mu omogu\u0107ava da zatvara redovne tro\u0161kove i da ne\u0161to zaradi te je spremno investirati zna\u010dajan kapital, ozbiljno se i zadu\u017eiti, u cilju razvoja svog poslovanja.<\/p><p>Ve\u0107i dio njih ipak planira ali planira prodaju, volumen i sukladno tome broj djelatnika koji mu za to treba u nekoj bli\u017eoj budu\u0107nosti. Tro\u0161kove prati do mjere da mu u kratkom roku ne ugro\u017eavaju likvidnost. Tro\u0161kovima i cash flow-om se po\u010dinju baviti tek kad im je ozbiljnije ugro\u017eena likvidnost.<\/p><p>Samo manji dio poduze\u0107a ima razra\u0111en plan, ima projekciju poslovanja koja uklju\u010duje sve poznate i planirane tro\u0161kove, planira mar\u017ee i prihod i brani ih na redovnom mjese\u010dnom nivou. Jo\u0161 manji dio ima na to razra\u0111ene scenarije ili barem osnovnu analizu osjetljivosti.<\/p><p>O planiranju cash flowa na mjese\u010dnoj ili tjednoj bazi dobar dio SME poduze\u0107a niti ne razmi\u0161lja. Ili da preformuliramo, razmi\u0161lja ali bez papira, jer svaki poduzetnik ima osje\u0107aj za novac. \u010cesto ih poslovanje i rizici u poslovanju preteknu, pa osje\u0107aj postane nedovoljan. O tome smo pisali u blogu <a href=\"https:\/\/optibizadria.eu\/en\/savjeti\/vaznost-cash-flow-planiranja\/\">https:\/\/optibizadria.eu\/savjeti\/vaznost-cash-flow-planiranja\/<\/a>, ali \u0107emo i dalje u detalje o tome u budu\u0107nosti.<\/p><p>Ako \u017eelite unaprijediti ovaj segment svojih financija, kvalitetno financijski planirati i analizirati, obratite nam se da zajedno sagledamo gdje je va\u0161e poslovanje, \u0161to unaprijediti kod planiranja i upravljanja tro\u0161kovima te sve to skupa &#8216;staviti na papir&#8217; i pratiti u budu\u0107nosti.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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-8499270 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"8499270\" 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<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f5f271\" data-id=\"1f5f271\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc61ec7 elementor-widget elementor-widget-image\" data-id=\"cc61ec7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-1024x587.jpg\" class=\"attachment-large size-large wp-image-10233\" alt=\"\" srcset=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-1024x587.jpg 1024w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-300x172.jpg 300w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-768x440.jpg 768w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-1536x880.jpg 1536w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/10\/aerial-view-business-data-analysis-graph-small-2048x1174.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Bilo da je rije\u010d o korporaciji, velikom poduze\u0107u ili SME, uloga financijskog planiranja je klju\u010dna jer uklju\u010duje bud\u017eetiranje, prognoziranje i analizu performansi poslovanja izra\u017eenu kroz financijske pokazatelje.<\/p>","protected":false},"author":2,"featured_media":10230,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-savjeti"],"_links":{"self":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/10229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/comments?post=10229"}],"version-history":[{"count":7,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/10229\/revisions"}],"predecessor-version":[{"id":10240,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/10229\/revisions\/10240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/media\/10230"}],"wp:attachment":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/media?parent=10229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/categories?post=10229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/tags?post=10229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}