Author/Editor		Murn, Alojzija
Title		Izdelava poslovnega načrta pri predmetu ekonomika in management podjeti na višji strokovni šoli
Translated title		Making business plan within the course Business Economics and Management
Type		članek
Source		266557184
Publication year		2013
Volume		str. 234-240
Language		slv
Abstract		Poslovni načrt se izdela pred pričetkom posla, saj se s tem zelo zmanjša verjetnost, da bi podjetniku posel spodletel. Podjetnik ali bodoči podjetnik naj bi naredil poslovni načrt sam, za to pa potrebuje nekaj znanja in včasih pomoč strokovnjaka. Pri predmetu Ekonomika in management podjetij je zelo smiselno, da se študentje na primeru zamišljenega posla naučijo po določenih korakih izdelati in zapisati poslovni načrt. Pri pisanju upoštevajo določeno vsebinsko strukturo, ki je v podjetniškem svetu znana in običajna. Težišče dela študentov je na simuliranih izračunih po različnih scenarijih posla in s tem povezanimi finančnimi projekcijami za nekaj let v prihodnosti. Večina splošnih ciljev in predmetno specifičnih kompetenc predmeta Ekonomika in management podjetij je še učinkoviteje dosežena z učenjem izračunov in interpretacije finančnih projekcij za poslovni načrt. Zaradi učenja na primerih je motiviranost študentov večja in učinkovitejše je posredovanje znanja. Med cilji predmeta gre predvsem za obvladovanje kategorij ekonomike ter poznavanje računovodskih izkazov in kazalnikov za presojo poslovanja podjetij. Študent spozna pomembnost poznavanja trga, določitve prave cene in plana prodaje, ustrezno obravnava in planira stroške, analizira prag dobička ter končno razume medsebojni vpliv omenjenih kategorij na poslovni uspeh. Ta izkušnja in znanje kasneje študentu lahko olajša odločitev za samostojno podjetniško pot.A business plan should be made before starting a new business. With that the likelyhood of failure decreases. Current entrepreneurs or future entrepreneursshould create their own business plan alone. In order to do that they need some knowledge and - if necessary - some help of an expert. Teachinghow to make and write a business plan step by step, based on an imaginary case, within the course ĆBusiness Economics and Management makes a great deal of sense. The written plan includes certain business contents from the entrepreneurial world. The most important part of the plan is, however, a simulation of calculations based on different scenarios, which show the business results of the chosen business idea for a few coming years. Most of general objectives and specific competencies of the course ĆBusiness Economicsand Management are reached even more effectively by learning the business plan calculations and interpretation of financial projections. Case-based learning improves the motivation of students and the efficiency of knowledge transfer. Among the course objectives there are especially knowing different categories of economics, financial statements and indicators for assessing the business. By doing this, students gather certain knowledge (know-how) as well as the feeling of importance of knowing the markets, setting right price and sales plan, analyzing costs and break-even point and finally to understand the influence of each of the mentioned categories on business performance. The mentioned experience can later help ease the decision of choosing an independent entrepreneurial path.
Keywords		podjetnik poslovna ideja motivacija poslovni načrt predmet Ekonomika in management podjetij cilji predmeta koraki pri izračunih prag dobička simulacije finančnih projekcij struktura poslovnega načrta entrepreneur business idea motivation business plan course Business Economics and Management objectives of the course calculations steps break-even point simulations of financial projections business plan structure