{"id":4,"date":"2024-04-04T07:34:19","date_gmt":"2024-04-04T04:34:19","guid":{"rendered":"https:\/\/sisu.ut.ee\/edujategu4\/eelarve-ja-eelarvestamine\/"},"modified":"2024-04-17T15:43:35","modified_gmt":"2024-04-17T12:43:35","slug":"eelarve-ja-eelarvestamine","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/edujategu4\/eelarve-ja-eelarvestamine\/","title":{"rendered":"EELARVE JA EELARVESTAMINE"},"content":{"rendered":"<h1 class=\"wp-block-heading\"><img loading=\"lazy\" decoding=\"async\" title=\"sissejuhatus_01.png\" width=\"40\" height=\"40\" class=\"alignnone wp-image-21\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/507\/sissejuhatus_01.png\" alt=\"sissejuhatus\"> <span style=\"color: #28aae1;\">EELARVE JA EELARVESTAMINE<\/span><\/h1>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30\" title=\"uued_moisted.png\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png\" alt=\"uus\" width=\"40\" height=\"40\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png 1080w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-1024x1024.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-768x768.png 768w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\">\u00a0\u00a0<span style=\"color: #e1cd00;\"><b><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarvearvestamine ehk finantsplaneerimine<\/span><\/span><\/b><\/span><span lang=\"ET\"><span style=\"line-height: 107%;\"> on eelarve koostamise protsess, mis h\u00f5lmab eesm\u00e4rkide seadmist, nende eesm\u00e4rkide saavutamiseks erinevate strateegiate ja nende strateegiate finantsm\u00f5ju hindamist. <\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><b><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarve<\/span><\/span><\/b><span lang=\"ET\"><span style=\"line-height: 107%;\"> on ettev\u00f5tte v\u00f5i selle osakonna finantsplaan, mis koosneb j\u00e4rgnevatest tegevustest:<\/span><\/span><\/p>\n<ul style=\"margin-left: 40px;\">\n<li style=\"text-align: justify;\"><span lang=\"ET\"><span style=\"line-height: 107%;\">tulevaste \u00e4ritegevuste mahtude ennustamisest (nt. m\u00fc\u00fcgimahud, m\u00fc\u00fcgi- ja muud tulud, investeeringud ning kulud);<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"ET\"><span style=\"line-height: 107%;\">nende ennustuste kohandamine organisatsiooniliste eesm\u00e4rkide ja finantsiliste piirangutega;<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"ET\"><span style=\"line-height: 107%;\">organisatsioonilise toetuse hankimine eelarve ettepanekule;<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"ET\"><span style=\"line-height: 107%;\">\u00e4ritegevuse juhtimine eelarves kirja pandud tulemuste saavutamiseks. <\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarvestamine on korduv protsess, mille k\u00e4igus erinevad osakonnad koostavad esialgse eelarve ning saavad seej\u00e4rel kokku, et tuvastada ja lahendada eelarvega seonduvaid erimeelsusi.<\/span><\/span><\/p>\n<p style=\"margin-left: 80px;\"><img loading=\"lazy\" decoding=\"async\" width=\"920\" height=\"653\" class=\"alignnone wp-image-29\" style=\"width: 635px; height: 451px;\" title=\"Joonis 1. Eelarvestamise protsess\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/joonis1.png\" alt=\"JOONIS1\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/joonis1.png 920w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/joonis1-300x213.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/joonis1-768x545.png 768w\" sizes=\"auto, (max-width: 920px) 100vw, 920px\"><\/p>\n<p><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarvestamine on seega vajalik ettev\u00f5tte tegevuse planeerimiseks, valikuvariantide hindamiseks ja otsustamiseks ning selle m\u00f5ju hindamiseks. Erinevate osakondade eelarvete koondamine \u00fchtseks koondeelarveks on iseloomulik suurematele ettev\u00f5tetele ja organisatsioonidele. <\/span><\/span><\/p>\n<hr>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31\" title=\"ulesanne.png\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne.png\" alt=\"ylesanne\" width=\"40\" height=\"40\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne.png 1080w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-1024x1024.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-768x768.png 768w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\"><strong><span style=\"color: #e31c79;\">\u00a0<span lang=\"ET\"><span style=\"line-height: 107%;\">1.1 \u00dclesanne<\/span><\/span><\/span><\/strong><\/p>\n<p>\u00a0<\/p>\n\n\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n<hr>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30\" title=\"uued_moisted.png\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png\" alt=\"uus\" width=\"40\" height=\"40\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png 1080w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-1024x1024.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-768x768.png 768w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\">\u00a0<span style=\"color: #e1cd00;\"><b><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarvete liigid<\/span><\/span><\/b><\/span><\/p>\n<p><span lang=\"ET\"><span style=\"line-height: 107%;\">Eelarved jaotuvad oma eesm\u00e4rgi ja sihtotstarbe j\u00e4rgi tegevus-, investeerimis-, rahak\u00e4ibe- ja koondeelarveks.<\/span><\/span><\/p>\n<p><b><span lang=\"ET\"><span style=\"line-height: 107%;\">Tabel 1.<\/span><\/span><\/b><span lang=\"ET\"><span style=\"line-height: 107%;\"> Eelarvete liigid ja vastutajad<\/span><\/span><\/p>\n<table class=\"table table-hover\" style=\"width: 700px; border-collapse: collapse;\" border=\"1\" width=\"918\">\n<tbody>\n<tr>\n<td style=\"width: 115.45pt; border: solidwindowtext1.0pt;\" width=\"231\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Tegevuseelarve<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"width: 343.3pt; border: solidwindowtext1.0pt; border-left: none;\" width=\"687\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Peegeldab tegevuskulusid ja depretatsiooni (kapitaliseeruvate kulude osakaal antud hetkel). Tavaliselt h\u00f5lmab 1-aastast perioodi.<\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Koostajad: osakondade, \u00fcksuste ja meeskondade juhid<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 115.45pt; border: solidwindowtext1.0pt; border-top: none;\" width=\"231\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">investeerimiseelarve<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"width: 343.3pt; border-top: none; border-left: none; border-bottom: solidwindowtext1.0pt; border-right: solidwindowtext1.0pt;\" width=\"687\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">N\u00e4itab planeeritud kulusid tootmisvahendite ja tootearenduse investeeringuteks. Perioodi pikkus 3-10-aastat.<\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Koostajad: osakondade, \u00fcksuste ja meeskondade juhid.<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 115.45pt; border: solidwindowtext1.0pt; border-top: none;\" width=\"231\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Rahak\u00e4ibe eelarve<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"width: 343.3pt; border-top: none; border-left: none; border-bottom: solidwindowtext1.0pt; border-right: solidwindowtext1.0pt;\" width=\"687\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Kujutab oodatavat kontoraha varu, mis ettev\u00f5ttel ennustusperioodi jooksul olemas on, tuginedes tegevus- ja investeerimiseelarve infole.<\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Koostajad: ettev\u00f5tte finantsosakond\/raamatupidamine<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 115.45pt; border: solidwindowtext1.0pt; border-top: none;\" width=\"231\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Koondeelarve<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"width: 343.3pt; border-top: none; border-left: none; border-bottom: solidwindowtext1.0pt; border-right: solidwindowtext1.0pt;\" width=\"687\">\n<p style=\"margin-bottom: .0001pt; padding: 0cm5.4pt0cm5.4pt;\"><span style=\"font-size: 11px;\"><span style=\"line-height: normal;\"><span lang=\"ET\">Koondab osakondade, \u00fcksuste ja meeskondade eelarved.<\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr>\n<p>\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-30\" title=\"uued_moisted.png\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png\" alt=\"uus\" width=\"40\" height=\"40\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted.png 1080w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-1024x1024.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/uued_moisted-768x768.png 768w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\"><span style=\"color: #ffd700;\">\u00a0<\/span><a><span style=\"color: #e1cd00;\">Eelarvestamine on oluline, kuna see:<\/span><\/a><\/p>\n<ul style=\"margin-left: 40px;\">\n<li>aitab selgitada pikaajalised eesm\u00e4rgid ja selleks vajalikud vahendid;<\/li>\n<li>tuvastab olulised kitsaskohad;<\/li>\n<li>aitab v\u00e4ltida ebavajalikke kulutusi ja teha paremaid finantsotsuseid;<\/li>\n<li>pakub v\u00f5rdlusandmeid tegelike tulemuste v\u00f5rdlemiseks ja parandusmeetmete v\u00e4ljat\u00f6\u00f6tamiseks;<\/li>\n<li>v\u00f5imaldab juhtidel anda tulevikku suunatud juhiseid;<\/li>\n<li>veenda panku ja muid laenuandjaid krediiti andma ja pikendama;<\/li>\n<li>aitab ettev\u00f5tte erinevate funktsioonide koost\u00f6\u00f6d korraldada;<\/li>\n<li>defineerib vastutused ja kontrolli.<\/li>\n<\/ul>\n<p>Eelarve koostamist alustava ettev\u00f5tte kontekstis tuleb alustada \u00e4riideest:<\/p>\n<ul style=\"margin-left: 40px;\">\n<li>kui palju ja millist vara on vaja ettev\u00f5tlusega alustamiseks; ja<\/li>\n<li>kuidas ja milliseid rahastusallikaid kasutades rahastada ettev\u00f5tlusega alustamist.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<hr>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31\" title=\"ulesanne.png\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne.png\" alt=\"ylesanne\" width=\"40\" height=\"40\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne.png 1080w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-300x300.png 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-1024x1024.png 1024w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-150x150.png 150w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/528\/ulesanne-768x768.png 768w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\">\u00a0<strong><span style=\"color: #e31c79;\">1.2 \u00dclesanne<\/span><\/strong><\/p>\n<p>\u00a0<\/p>\n\n\n<div class=\"h5p-iframe-wrapper\"><div class=\"video-placeholder-wrapper video-placeholder-wrapper--fixed\" style=\"height: 366px;\">\n\t\t\t    <div class=\"video-placeholder d-flex justify-content-center align-items-center\">\n\t\t\t        <div class=\"overlay text-white p-2 w-100 text-center d-block justify-content-center align-items-center\">\n\t\t\t            <div>Kolmandate osapoolte sisu n\u00e4gemiseks palun n\u00f5ustu k\u00fcpsistega.<\/div>\n\t\t\t            <button class=\"btn btn-secondary btn-sm mt-1 consent-change\">Muuda n\u00f5usolekut<\/button>\n\t\t\t        <\/div>\n\t\t\t    <\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n<hr>\n<p style=\"text-align: right;\">\u00a0<\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>EELARVE JA EELARVESTAMINE \u00a0\u00a0Eelarvearvestamine ehk finantsplaneerimine on eelarve koostamise protsess, mis h\u00f5lmab eesm\u00e4rkide seadmist, nende eesm\u00e4rkide saavutamiseks erinevate strateegiate ja nende strateegiate finantsm\u00f5ju hindamist. Eelarve on ettev\u00f5tte v\u00f5i selle osakonna finantsplaan, mis koosneb j\u00e4rgnevatest tegevustest: tulevaste \u00e4ritegevuste mahtude ennustamisest (nt. &#8230;<\/p>\n","protected":false},"author":263,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-4","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/4","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/users\/263"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/comments?post=4"}],"version-history":[{"count":6,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/4\/revisions"}],"predecessor-version":[{"id":166,"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/pages\/4\/revisions\/166"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/edujategu4\/wp-json\/wp\/v2\/media?parent=4"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}