{"id":3544,"date":"2026-07-19T13:22:43","date_gmt":"2026-07-19T11:22:43","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/eredmenykimutatas-ev-kozben\/"},"modified":"2026-07-19T13:48:05","modified_gmt":"2026-07-19T11:48:05","slug":"eredmenykimutatas-ev-kozben","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/eredmenykimutatas-ev-kozben\/","title":{"rendered":"Eredm\u00e9nykimutat\u00e1s \u2013 \u00e9v k\u00f6zben"},"content":{"rendered":"<p>Az eredm\u00e9nykimutat\u00e1s (lengyel\u00fcl Rachunek Zysk\u00f3w i Strat, RZiS) a p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3 egyik eleme. A v\u00e1llalkoz\u00e1s adott id\u0151szakban \u2013 jellemz\u0151en egy \u00e9vre vagy negyed\u00e9vre vonatkoz\u00f3an \u2013 el\u00e9rt bev\u00e9teleit \u00e9s k\u00f6lts\u00e9geit mutatja be. F\u0151 c\u00e9lja a gazdas\u00e1gi tev\u00e9kenys\u00e9g j\u00f6vedelmez\u0151s\u00e9g\u00e9nek \u00e9s hat\u00e9konys\u00e1g\u00e1nak \u00e9rt\u00e9kel\u00e9se. Az eredm\u00e9nykimutat\u00e1s felhaszn\u00e1l\u00e1sa: J\u00f6vedelmez\u0151s\u00e9g \u00e9rt\u00e9kel\u00e9se \u2013 lehet\u0151v\u00e9 teszi az adott id\u0151szak nyeres\u00e9gess\u00e9g\u00e9nek elemz\u00e9s\u00e9t \u00e9s az eredm\u00e9nyek kor\u00e1bbi \u00e9vekkel val\u00f3 \u00f6sszehasonl\u00edt\u00e1s\u00e1t. P\u00e9nz\u00fcgyi tervez\u00e9s \u2013 seg\u00edt a beruh\u00e1z\u00e1sokkal, megtakar\u00edt\u00e1sokkal \u00e9s fejleszt\u00e9sekkel kapcsolatos d\u00f6nt\u00e9sekben. P\u00e9nz\u00fcgyi jelent\u00e9sk\u00e9sz\u00edt\u00e9s \u2013 n\u00e9lk\u00fcl\u00f6zhetetlen dokumentum az auditokhoz \u00e9s az \u00e9rdekeltek (p\u00e9ld\u00e1ul befektet\u0151k, r\u00e9szv\u00e9nyesek) sz\u00e1m\u00e1ra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>eredmenykimutatas-ev-kozben<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3544","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3544"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3544\/revisions"}],"predecessor-version":[{"id":3768,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3544\/revisions\/3768"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}