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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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Other Labour Costs / OR – Prognosis | 0,00% | 0,00% | 0,00% | 0,00% | 0,00% | |
Depreciation & Amortization – Value | ||||||
Depreciation & Amortization – Abs. Num. |
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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% | |
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EBT | ||||||
EBITDA / OR | 14,573% | 14,529% | 14,485% | 14,441% | 14,396% |