{"id":119,"date":"2024-12-19T15:27:26","date_gmt":"2024-12-19T14:27:26","guid":{"rendered":"https:\/\/bizkompas.rs\/pracenje-tokova-gotovine-cash-flow\/"},"modified":"2026-09-25T14:13:54","modified_gmt":"2026-09-25T14:13:54","slug":"pracenje-tokova-gotovine-cash-flow","status":"publish","type":"post","link":"https:\/\/bizkompas.rs\/en\/pracenje-tokova-gotovine-cash-flow\/","title":{"rendered":"Cash Flow Management"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"119\" class=\"elementor elementor-119\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d88ffd6 e-flex e-con-boxed e-con e-parent\" data-id=\"d88ffd6\" data-element_type=\"container\" data-e-type=\"container\" 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elementor-element-2a1050e e-flex e-con-boxed e-con e-parent\" data-id=\"2a1050e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5b7fe7 elementor-widget elementor-widget-spacer\" data-id=\"a5b7fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-fa0f170 elementor-widget elementor-widget-heading\" data-id=\"fa0f170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">PRA\u0106ENJE TOKOVA GOTOVINE (CASH FLOW)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdaafa2 e-flex e-con-boxed e-con e-parent\" data-id=\"cdaafa2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f33972c e-con-full e-flex e-con e-child\" data-id=\"f33972c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2dc0cc elementor-widget elementor-widget-image\" data-id=\"a2dc0cc\" data-element_type=\"widget\" data-e-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 fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"620\" src=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1-1024x620.jpg\" class=\"attachment-large size-large wp-image-417\" alt=\"\" srcset=\"https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1-1024x620.jpg 1024w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1-300x182.jpg 300w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1-768x465.jpg 768w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1-1536x930.jpg 1536w, https:\/\/bizkompas.rs\/wp-content\/uploads\/2024\/12\/search-4427274_1920-1.jpg 1920w\" sizes=\"(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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7412bf e-flex e-con-boxed e-con e-parent\" data-id=\"a7412bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-052be49 elementor-widget elementor-widget-text-editor\" data-id=\"052be49\" data-element_type=\"widget\" data-e-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\t\n<p class=\"wp-block-paragraph\">Budu\u0107e tokove gotovine, odnosno prilive i odlive sredstava na poslovnom ra\u010dunu, veoma je te\u0161ko predvideti. U pojedinim uslovima i delatnostima predvi\u0111anje je jednostavnije, dok je u drugima slo\u017eenije ili \u010dak veoma te\u0161ko. Faktori koji uti\u010du na predvi\u0111anje su brojni \u2013 od makroekonomskih i mikroekonomskih uslova na tr\u017ei\u0161tu do o\u010dekivanih tro\u0161kova i planiranih nabavki u kompaniji. Ve\u0107e kompanije \u010desto anga\u017euju profesionalne agencije ili pojedince kako bi \u0161to preciznije planirale i predvidele budu\u0107e tokove gotovine. Me\u0111utim, manje kompanije ovaj proces poku\u0161avaju da sprovedu samostalno, bez dodatnih tro\u0161kova anga\u017eovanja stru\u010dnih lica.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e0ee3a elementor-widget elementor-widget-heading\" data-id=\"9e0ee3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta predstavljaju tokovi gotovine kompanije (cash flow)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb6e52 elementor-widget elementor-widget-text-editor\" data-id=\"7cb6e52\" data-element_type=\"widget\" data-e-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\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Tokovi gotovine predstavljaju prilive i odlive nov\u010danih sredstava na poslovnom ra\u010dunu, nastale po osnovu naplate potra\u017eivanja ili pla\u0107anja obaveza. Dakle, pla\u0107anjem ra\u010duna za usluge ili dobra ili, na primer, isplatom zarada zaposlenima nastaje odliv sa ra\u010duna. Naplata potra\u017eivanja od kupaca ili prijem sredstava po osnovu bankarskog kredita predstavljaju prilive na poslovni ra\u010dun.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743fe8d elementor-widget elementor-widget-heading\" data-id=\"743fe8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Da li je odliv sredstava sa ra\u010duna jednak rashodima kompanije?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1b62c3 elementor-widget elementor-widget-text-editor\" data-id=\"b1b62c3\" data-element_type=\"widget\" data-e-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\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Veoma je va\u017eno razlikovati prilive i odlive od prihoda i rashoda. Nije svaki prihod priliv, niti svaki rashod odliv. Postoji vremensko razgrani\u010denje koje razdvaja ove pojmove.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Kada nastane odliv sredstava sa ra\u010duna, pla\u0107a se odre\u0111ena obaveza kompanije koja je prethodno evidentirana u poslovnim knjigama. Ta obaveza mo\u017ee, ali ne mora, istovremeno dovesti do nastanka rashoda.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Kao prvi primer naveli bismo slede\u0107e:<br \/>30.11. primili ra\u010dun za knjigovodstvene usluge za novembar \u2013 evidentiraju se obaveza i rashod<br \/>15.12. izvr\u0161ili smo pla\u0107anje ra\u010duna \u2013 izmiruje se obaveza i nastaje odliv sa ra\u010duna<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Dakle, kao \u0161to vidite, postoji vremenska razlika izme\u0111u nastanka rashoda i odliva sa ra\u010duna.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Kao drugi primer naveli bismo slede\u0107e:<br \/>30.11. primili smo ra\u010dun za godi\u0161nju licencu za kori\u0161\u0107enje softvera po\u010dev od decembra \u2013 evidentiraju se obaveza i imovina kompanije (vremensko razgrani\u010denje)<br \/>15.12. izvr\u0161ili smo pla\u0107anje ra\u010duna \u2013 izmiruje se obaveza i nastaje odliv sa ra\u010duna<br \/>31.12. licenca je zakupljena na godinu dana, \u0161to zna\u010di da \u0107e se svakog meseca proporcionalno evidentirati rashod i umanjivati odgovaraju\u0107a stavka imovine kompanije<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">U praksi ima mnogo primera, a izdvojili bismo jedan koji se \u010desto pojavljuje kao nedoumica poslodavaca &#8211; kupovina materijala za proizvodnju koji se u trenutku kupovine tretira kao imovina kompanije dok se ne utro\u0161i u procesu proizvodnje kada postaje rashod<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Na osnovu ovoga mo\u017eemo zaklju\u010diti da se u poslovanju \u010desto pojavljuju situacije u kojima imate manje sredstava na ra\u010dunu nego \u0161to iznosi va\u0161 obra\u010dunati poslovni dobitak, je su sredstva sa ra\u010duna pretvorena u odre\u0111ene oblike imovine kompanije (oprema, materijal, vremensko razgrani\u010denje, potra\u017eivanja itd) i jo\u0161 uvek nisu ispunila uslove da budu priznati kao rashodi u poslovanju kompanije i time umanje poslovni dobitak. Isto va\u017ei i za razliku izme\u0111u prihoda i priliva sredstava na ra\u010dun.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb2b710 elementor-widget elementor-widget-heading\" data-id=\"eb2b710\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kako je mogu\u0107e planirati budu\u0107e tokove gotovine?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d97e755 elementor-widget elementor-widget-text-editor\" data-id=\"d97e755\" data-element_type=\"widget\" data-e-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\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Da biste planirali tokove gotovine, morate da raspola\u017eete podacima iz drugih procesa u poslovanju:<\/p>\n<p><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot; wp-block-list\">\n<li>Knjigovodstvo &#8211; istorijski podaci<\/li>\n\n<li>Bud\u017eetiranje poslovanja &#8211; budu\u0107i podaci<\/li>\n\n<li>Teku\u0107i izve\u0161taji o poslovanju &#8211; trenutni podaci<\/li>\n<\/ul>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Zatim je potrebno pratiti makroekonomske i mikroekonomske tr\u017ei\u0161ne trendove, kao \u0161to su prose\u010dno vreme naplate potra\u017eivanja od kupaca i pove\u0107anje zarada zaposlenih usled inflacije.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Planiranje budu\u0107ih tokova gotovine dinami\u010dan je i \u201e\u017eiv\u201c proces, podlo\u017ean promenama, pri \u010demu velike kompanije neretko imaju podr\u0161ku sektora kontrolinga.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Proces planiranja budu\u0107ih tokova gotovine svakako zapo\u010dinje pripremom bud\u017eeta poslovanja. Ukratko, re\u010d je o procesu gde sektori kompanije poku\u0161avaju da utvrde \u0161ta \u0107e u narednom periodu biti potrebno nabaviti za potrebe poslovanja kao i koliki se obim prodaje i naplate potra\u017eivanja mo\u017ee o\u010dekivati u narednom periodu. Sve se, naravno, uskla\u0111uje sa tr\u017ei\u0161nim trendovima i projekcijama budu\u0107ih makroekonomskih i mikroekonomskih kretanja. Dakle, ve\u0107 mo\u017eete videti osnovu za planiranje budu\u0107ih tokova gotovine.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Naravno, potrebno je pratiti i istorijske podatke jer se odre\u0111ene stavke ponavljaju, kao \u0161to su fiksni tro\u0161kovi poslovanja, a te podatke je najbolje potra\u017eiti u knjigovodstvenom sektoru.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Ukr\u0161tanjem bud\u017eetskog plana i istorijskih podataka mo\u017ee se formirati plan budu\u0107ih tokova gotovine.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Na kraju, teku\u0107i izve\u0161taji sektora kompanije omogu\u0107avaju pra\u0107enje i eventualno korigovanje izra\u0111enog plana budu\u0107ih tokova gotovine.<\/p>\n<p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea73b77 elementor-widget elementor-widget-heading\" data-id=\"ea73b77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0160ta se de\u0161ava kada se utvrdi da kompanija u odre\u0111enom periodu ne\u0107e imati pozitivne tokove gotovine?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8c31 elementor-widget elementor-widget-text-editor\" data-id=\"9ae8c31\" data-element_type=\"widget\" data-e-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\t\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\"><\/p>\n<p class=\"wp-block-paragraph\">Negativni tokovi gotovine mogu dovesti do nelikvidnosti kompanije, odnosno do njene nesposobnosti da izmiri svoje kratkoro\u010dne obaveze u periodu do godinu dana ili u trenutku njihovog dospe\u0107a.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Nelikvidnost kompanije, ukoliko postane u\u010destala i dugoro\u010dna, mo\u017ee ugroziti solventnost kompanije, odnosno njenu sposobnost da dugoro\u010dno izmiruje obaveze i nastavi da posluje. Ukoliko kompanija vi\u0161e nije sposobna da posluje, mo\u017ee oti\u0107i u ste\u010daj.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Iz ovoga zaklju\u010dujemo da su planiranje i pra\u0107enje tokova gotovine veoma va\u017eni procesi u poslovanju kompanije.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Ukoliko utvrdimo da u odre\u0111enom periodu ne\u0107emo imati pozitivne tokove gotovine, treba da procenimo da li \u0107e to uticati na likvidnost kompanije.Ako se utvrdi nelikvidnost kompanije, potrebno je razmotriti neke od mogu\u0107nosti za pove\u0107anje priliva ili smanjenje odliva sa poslovnog ra\u010duna:<\/p>\n<p><\/p>\n<ul class=\"\\&quot;wp-block-list\\&quot; wp-block-list\">\n<li>Uzimanje poslovnog kredita kod banke<\/li>\n\n<li>Uzimanje pozajmice od osniva\u010da, zaposlenih ili druge kompanije<\/li>\n\n<li>Prodaja imovine (potra\u017eivanja, opreme, materijala itd.)<\/li>\n\n<li>Odlaganje rokova dospe\u0107a obaveza (dobavlja\u010di, zarade zaposlenih, dr\u017eavne obaveze itd)<\/li>\n\n<li>Naplata potra\u017eivanja \u2013 redovna ili prinudna (kupci, pozajmice, depoziti, oro\u010dena sredstva itd)<\/li>\n\n<li>Umanjenje obaveza (otpu\u0161tanje zaposlenih, smanjenje poreza itd)<\/li>\n<\/ul>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Postoje, naravno, i druge mogu\u0107nosti za korekciju tokova gotovine. Gore su navedeni samo neki primeri re\u0161enja.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16e815a e-con-full e-flex e-con e-child\" data-id=\"16e815a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59cc4cf elementor-widget elementor-widget-spacer\" data-id=\"59cc4cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-2e6b8b7 elementor-widget elementor-widget-heading\" data-id=\"2e6b8b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Potrebna vam je bolja kontrola nad tokovima gotovine?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e5a84e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e5a84e\" data-element_type=\"widget\" data-e-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\t<p>Poma\u017eemo vam da uspostavite efikasan sistem pra\u0107enja tokova gotovine kako biste raspolagali pouzdanim informacijama za planiranje likvidnosti i dono\u0161enje poslovnih odluka.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cee4dbb elementor-widget elementor-widget-spacer\" data-id=\"cee4dbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-1640cd1 elementor-invisible elementor-widget elementor-widget-button\" data-id=\"1640cd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bizkompas.rs\/usluge\/poslovno-savetovanje\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Pogledajte uslugu poslovnog savetovanja<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e9e731 e-con-full e-flex e-con e-child\" data-id=\"8e9e731\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2735828 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2735828\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f396ad3 e-con-full e-flex e-con e-child\" data-id=\"f396ad3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23e4412 elementor-widget elementor-widget-text-editor\" data-id=\"23e4412\" data-element_type=\"widget\" data-e-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\t<p>Mo\u017eda vas zainteresuju jo\u0161 neki stru\u010dni tekstovi sa na\u0161eg bloga:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PRA\u0106ENJE TOKOVA GOTOVINE (CASH FLOW) Budu\u0107e tokove gotovine, odnosno prilive i odlive sredstava na poslovnom ra\u010dunu, veoma je te\u0161ko predvideti. U pojedinim uslovima i delatnostima predvi\u0111anje je jednostavnije, dok je u drugima slo\u017eenije ili \u010dak veoma te\u0161ko. Faktori koji uti\u010du na predvi\u0111anje su brojni \u2013 od makroekonomskih i mikroekonomskih uslova na tr\u017ei\u0161tu do o\u010dekivanih tro\u0161kova [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":120,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","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-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nekategorizovano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pra\u0107enje tokova gotovine (cash flow) | Bizkompas<\/title>\n<meta name=\"description\" content=\"Saznajte kako pra\u0107enje tokova gotovine (cash flow) poma\u017ee u o\u010duvanju likvidnosti i boljem finansijskom planiranju.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bizkompas.rs\/en\/pracenje-tokova-gotovine-cash-flow\/\" \/>\n<meta property=\"og:locale\" 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