I många styrelserum ligger fokus på resultaträkningen. Omsättning, marginaler och utfall mot budget diskuteras, medan balansräkning och kassaflöde får mindre uppmärksamhet. Det är ett grundläggande problem i ekonomistyrningen, enligt Hans Svegmar, lärare inom styrelsearbete och ekonomi.
Vinst på pappret – tom kassa i verkligheten? Därför går vd:ar vilse i ekonomin
Ekonomistyrning
Många vd:ar och styrelser följer resultatet noggrant men missar balansräkningen och kassaflödet. Det kan leda till kapital- och likviditetsproblem – trots tillväxt och vinst. Hans Svegmar, som utbildar styrelser och vd:ar i ekonomi med hjälp av Bonanza metoden, framtagen av Styrelseakademien och Bonanza Education, förklarar varför.

Foto: Press/Adobe Stock
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– Många följer bara resultaträkningen. Man ser att omsättningen ökar och tror att allt är i sin ordning, men förstår inte hur besluten påverkar balansräkning och likviditet, säger Hans Svegmar.
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/9wz3x0WLGEXWF+/OQIs+j72qO5dmwQWAXBYoqnr9N0dS/NGIK8rmBSIot0kFp1gCy30If64BFBF3WLq52e0tnJtao22j8yh2/xFEH60+3wclTz86iXzt1e0GWOflMqXgc9fZw2p0V8SWzBQdv81uF8qQ434dsSzYRKsqtM2zfLwJ7tylVln3JXeUcJwlaj0Fwz9Q/lH738g3o8GoCM8lmfj9f+Wn1WRvUCmMmTubIDw3Ympkqr1yRnZn0o3U8+3Wh88DSiY1i5zkc1G5hNuaQ0tyelAZG2blDRB+9Fmts/LsTvEvEdqrMy/omsQL5fBjQMACHFfrkGUNyqUkHRUro0AxuieyrLOqeIqIhPIoKqKovfa2AP9L9s6hf6PAef+hDI21Coh23LNKWBJQIxz9Y0pyVSSdtelCGkVIBfP27De7HLHusOynQfU34X/USsW8/PEc+VZpcG01Qwr2bg/5wS4pIYxHZDbtstdTI0jXbzMYD3sPTNgDv5wUaCijcLlBiYM06B33aF73nXEyeCcRB6jK7qO7UkAMSfo73uedguroMiFucszj4C0xOn+oKdTonV/95pWfu37SnB8foHR+6XHSCxDCw5BR37AdiogXbdA4dqR5HC1m4zmR87smUHc2Z/ZpEhiDBC5QSTOSJObxzp9SZ7iaQzdkfnK7BFAwJCrjo/0v/FUWbqzW2gJ+qYkXA4m7c2tDh5ANmMwARvU+c146YA1fddt3AUAP8VNofQ3dh5tCVfRqAKKMXrRx6y2tBu6BTaPwCxFEdP6NAvUMcwuIktpfUqQg0dt48zNPZPk2+WYkj8/dc3OedJ/ZR4O1PRP3V9gLTUdriz7Ab0VUS1iNE8WS62nShrecNF2OsJsCqK7L5g24nsPFtdj3+/IvpkrZhKyMbC2Tar2DQ4fQH/WDslLabLkmv3c0GuakTShVFtIQEMnnpEXhKIT097r0eHQHMFfy7Q3cplkqTPn4KiFgOmmYl13KAfDSjhPgyKXrHU+1sDVsgpUs2i4KjlYHn34au0MMslkWXCMtUhwaH5zYBWLNS+rk93Hw+69PoILd2BdI4+OtoFwu4hIi1/Dbs10A9Hq/cfooKp2tmUKa+sIY3LndX2ok6ffuwA9p4HtI+27T87rr3uxUN0zk+OizZ5kgU6cpF7/kSLQPZ9Ju6YY2AYfjzJulJ8R48w7ldr89U6vvGpi9OATMA1dUVrAKM3iG3yVIr9gKeFN8adwkBsOtJnL8CiSTbXPCTSZuDKgsIKCg+zFxnSoqL6AL06bAQsE/dvqAOSVSoWR0VNdVgq1xVAwcXUKOcmDdbY1h1nA+fKsBbKuZ2TTs36xWKjg1F9a8libejWFLk+qZVFuh8Vf3Ax7lX+h3P/kltnbqXVNTyIqzEkmItcnL/iBvtKPvV2nhc42yCF7Siyn5d/i3Sy4+CfQrfj/wVUFovMv5oKwSRQbitUimrhI1gChrmTvEwLzfPSiZTq9oPshSXjgoZpRp0cobzAVbG0NtLs960guLaw6QPEfpJR0g1/kE7kjiM63l/qxbIYQPWG32WBuvAc9AyxlMdfU3gn/imO/OKDp6c+IAkh14Vhpb12h7Zxm8afCODcsU6/HmHKX6bLTtFc4bN5ouOo6ylUQp4aHUN5MIALYtQOrQF+UUincIeoRrMH615LXj4VmymI5oc86xRs3S3wvjZeAnye3M3JbFZJS25hbhm5eK0XVrI6W8qunpdKYdvNnSuc5BINa1o1wWW7jQbx3ssjapEG1H3mN+Elky2n+E5bvj/wVT5xgwUGgRLgmDGqxfSu+WoGZ09wq8g5myUOE0sF9/xxfksMeNAC2QmGjUpDtTsaorOCeVlUQnLVyFO3yS3iSVppw91Orep2yJ3vTuwf6D14+56InNXADyVA0PwHSgk1VHgZ+Bn2Z7/Nr1xTotcLJPOMPfvenewjOPLYvWx/ToLnmBHgVSObD/l9L68tEdvesNkckZXRFSTTxAOpZZPzB/UgEzxWiF2UJ6WSgI9bLL0hjI0C5jtWPFUBmyVT9K/UkIP0N1+91f3AL5ePxzX4slpabND3n2+hdGso6g43KANZTz8+L56tB7MK2RvffNy1ZKDTQ3XVU5XcgxSDq0VJouLOGBMJuOIdPTL/CdO/o5laJ7FSBT4iXI1cGUH7M+Tie6YvfremgW0SVUX0zElTPIHQ61WqMEwdwIQT67jI7t/UvWYjStN2Ty/E0JzCA4qjbGA2F3zj5hszgwxVCX/K+VTv5mMvvdQ0gi4i8D5oYLEZyWUgRhiIBrQtq7+qj/C1CF7YCDQaV7pBLDhMdwG5noeyWIaakQbE8E0Q6/Ej5A2t5trIMiFbO6ktpV27tnnh2ALAOblLZ2noSaxX+Zz4JxhZ1/DAufI/qmlcH5vhh00zzKXqhmCf2ZbTDmod4uShiEWwAZ8RhJK9KvgQfyUMMHKpBZfhcAKdpbSzB5JfPmRAM7q+GbAGEYUZvP7dqmzIBVog3hV2u9IWgeTiooRcF5B10fa8DvWp/yVEv+mcNxtjI+r/PQLhYGkJXNZRopQl1ZE8l00Vl8XkU9BuGfyhe73hhk+ZSt8phCvB6hPHKoTJ33mrI2HBESCSaEOgqBTEbpFHtn5G4w1HR9wjJMwqj6yTYqpdF+uRm5GftzbiA/MEKQ/9peOYqy/7UTkaUV5Tu+yye4dHUzNkpYgtU79KC6rqJk0wfynLLgtnKRNjIJ4EUOMJYZS4iUErZndCjwbBhDUt1lXc2c0zhTLQ682RaXAcvVIlc1TihznvMi9I/B570jFNfRTzgyt6cjw6So111fm/0bx5u1yCXRmRaLTGOZkA556qxaOjVaw/ec4073Std0v5Gh6cdl7BubZqJYx2nM4q/a8ztG16nJlrI5LBQi+WtO1iK5ckoyjaDjx/OSpvSAT05QZGml/HO/6vwFjR0yD86GLPRTsx6h0QZBMEz6/VKJ05NGpMCxUFoZl7JvFwcAfNuMHfFjX97ysENJZT3qIFNPXR2QQ3zLFBb87k1QHBdrjbeKHuUs+KRghDG6vuToMuY3l1gB8RwmWWmEZtGn8AqC6SDZmKBUTdl0mH5wL8fnxGvVVVGXRZ0WBiNto6aKe3TfoZQZWmzBY0BpBccoqTExUowK6cNJksyel87L79GrpvXKztxU2xwyr1kZ1GSnWSaXv7p5X8dhN0WD0nPF/2KIgFrGj9sw4mkefNQhGdumvP6cXeAtzMSXzIgJ3f4qLKOXd7uUuQeCr/86vhq64bVQk4qTk5VHrxRFf9lumEYb4N4lMx/8m0aaqPkhOA2GfMyajO6YGSoRVzNX7Tuj3soL3qkuWCIauyGJYrWBxvrQHMgfNUw3FUq8PO3PZ0QctMmXdbqMTtmoKckzkH6SuX3LKNs/z2lAyxMHv9F0GSt85cHrOR5/sxaWn5Sbu87TgNq7YagDfh99qCwdvF5ZttUrWr8JY06B4Ury1LYCvY1CpgKj8Vc7CtiitYQeGNdxF325c9rNID74caQ8qxGaTnirOF971IrR1cxGPHw0FemxdRjiaYbz9enRpyVHW/KBehn2e4ZCiXDALM5tuHSIY16kQ4Vctq+DMnNYserIyiylE8Vvmim6TmXWENcv16+gOe2pufx/RW1Lw48l1FhTtjqi1qypuqUqPG/JqoZeuiVV7CoZlLm4gtgU7u/XgzzO2YrtYWZ3Pn16EuCNXVoBmobN5pQE0rWv47pXAZPxNWqMyR6WED3mrOsp7qwhIdpA6hC6J4lj4It/poy3BV2Pe02c8t82ZMbHz/Q2DR04KEWRIaADnbXBc1DcxwyRNescH6NhQizU99ec/7m0IhtvhXFc/xIGbfCVJKnEkT+JxW/TEU85Q6LJ/F9g7pUKNFLIMXtOeoKDEGe6yxHFncyGHiR2Xft4GuidSjg6bNeJKwmwJ7bBY5x1LUNtLfHzmU9sCaTgWadIfnlEjqxa0ZahBJ0e3JXRke9cHXLTAxN3E/Tp1+uLiY9OGUorzEXkv+BP4yin69HcrZTCz3bfv43xLP9XKmN2ZRKlJVGo0EXtD5BgIG7PPH49EaezL3WqqPhXyyA32Px72349+jB0RGDQVFxN+f8p2R8ucUiWHAXfe3FHVJbjRCceCf11BHzJQCbhDRoQXADrfEKWC6HA22aT3Pw4XioxSwp+12ZOejapMmGpCWefbKvVKXCAmD9Y1MDcArY/otu+X3DBdHm3OjBuZhot+Yh6QNQoRyt+wpGgYT1Y+j96DMcASffQlVq1mKyV75vULRHOfhU6hKABifsgoeS12W53BKhxCk9glriC3DbWYaq9tGG0rKAHJT23w89ohImuIJK5eYPKU+WYD6MgUiaFu5tdgjrfkcnCGZy08o5onY2UOqgETRJi4owMPETVIurF8NNKOdr27j681mnWe+jke+unOc4vf7BLkkkExLuhgGAJRm/pe6n2HVRs8XD4sJvfoPKvW7P7zK4+bwlRvGBpoAyhdvtiRz/kkVYPcq7m9kzKmmLK5vWOKqMF1SpqZc5OpUuxDzN8TvHJswuAe/02nocatdcHZjH5DH4TSDSstm7h4x8g0jkU1tGZ0nkuQYNnXpDrdei4Bzm7Mp/oRUUFBDI3w3ErReEGTwetuTxRssdb8T6dnJbyK1qWtB2JFhwwORSUyKQ6u3Z6anMB2cbnHDeP60zXQYWoFU3Gzi8notGlEC/v4c1lXiY4oWEpM39JczIdHAr38yctkg98U1cqOO2gRJ6PRR8j69Pw2UqqdvNlDO8g2BgCupt4k4Fn5PS7I07Og4bklMHrNm76wittdOHD74Mzyk03cprTPHGqVWGk8eCV80RJBeWk894OuEmzp/Au8YlbOd60UB3pNLjItYfBlOqFRcovN0ugGbeGUiuJ4rEycNDTaiK4dR79sjU8JioYljuTL40SZEpHlDRkN7V9zxJQ/JpJmLp5wIuCtS4kXNr1ZVtCrSkxsh50Tm6tWxAxPTCaOzME7RJ1wS/qJdhewud+TmUEievirQsQ/OxKUpXnvOHWDkCNCoQ7t7NvK8UZyYbgunKaFIUQiWH1M14qb4Dj64weWRnaz+M5gKSqP3YJZgZz6Gn8iWLWAJgRM9/mGEEhWIbe2UDjtPL/NXa3mKkmziDs6rerOvIgbve1ZtZe4+c53gXZ9c3GsKJvAneQSjCXm9410v8zhq2GjhWRpKnjrXnOga4cymnCEhxQ1x1c+lEJjvQRycEnk+fTuaOoXTFwv8R4irMivTKGTgDrlqrO8u23AK3nE6G8pYpyXeneFYCiIYCM3mu9tiTsc8hddqor8tKNJP5acKE1Nu+zuekh72xbaans/jDJGT5p6e2dDamFsOUnrj3DMsuAyhQmZDTtJy0B9gt


