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2008, vol. 5, br. 2, str. 131-149
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Simulacioni modeli kao podrška korporativnom finansijskom planiranju
The simulation model as support for corporative financial planning
Megatrend Univerzitet, Fakultet za poslovne studije, Beograd
Ključne reči: simulacija; spredšit program; korporativno finansijsko planiranje; model
Keywords: simulation; spreadsheet program; corporative financial planning; model
Sažetak
U promenjenim uslovima poslovanja, postavlja se pitanje: kako savremeni finansijski menadžeri mogu poboljšati kvalitet svojih odluka i doneti ih u relativno kratkom vremenu? U tom smislu, u savremenoj teoriji i praksi iskristalisala se simulacija pomoću spredšit (spreadsheet) modela, kao najefikasniji i najčešće upotrebljavan model u korporativnom finansijskom planiranju. U ovom radu prati se istorijski razvoj simulacije, s jedne strane, i razvoj korporativnih modela, s druge. Predstavljena je povezanost simulacionih modela u vidu spredšit tabela i korporativnog planiranja, a nakon toga i različiti koncepti upotrebe, problemi koji mogu nastati i prednosti nad ostalim programima.
Abstract
In changed business circumstances, the following question is raised: how can contemporary financial managers improve the quality of their decisions and make them in a relatively short period of time? In that sense, simulation aided by the spreadsheet model has crystallized in contemporary theory and practice as the most efficient and the most frequently used model in corporative financial planning. This work follows the historical development of simulation, on one side, and the development of corporative models, on the other. The work presents the connectedness of simulation models in the form of spreadsheet tables and corporative planning and, following this, various concepts of use, potential problems, as well as advantages over other programs.
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