{"id":377,"date":"2024-04-24T20:37:44","date_gmt":"2024-04-24T17:37:44","guid":{"rendered":"https:\/\/sisu.ut.ee\/ettevotlusopik\/?page_id=377"},"modified":"2026-02-03T10:33:27","modified_gmt":"2026-02-03T08:33:27","slug":"10-eelarve-ja-eelarvestamine-kulud-tulud-hinnakujundus","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/ettevotlusopik\/10-eelarve-ja-eelarvestamine-kulud-tulud-hinnakujundus\/","title":{"rendered":"EELARVE"},"content":{"rendered":"<p><strong>Eelarvearvestamine ehk finantsplaneerimine<\/strong> on eelarve koostamise protsess, mis h\u00f5lmab eesm\u00e4rkide seadmist, nende eesm\u00e4rkide saavutamiseks erinevate strateegiate ja nende strateegiate finantsm\u00f5ju hindamist (Mereste, 2003; Karu ja Zirnask, 2004).<\/p>\n\n\n\n<p><strong>Eelarve<\/strong> on ettev\u00f5tte v\u00f5i selle osakonna finantsplaan, mis koosneb j\u00e4rgnevatest tegevustest:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>tulevaste \u00e4ritegevuste mahtude ennustamisest (nt m\u00fc\u00fcgimahud, m\u00fc\u00fcgi- ja muud tulud, investeeringud ning kulud)<\/li>\n\n\n\n<li>nende ennustuste kohandamine organisatsiooniliste eesm\u00e4rkide ja finantsiliste piirangutega<\/li>\n\n\n\n<li>organisatsioonilise toetuse hankimine eelarve ettepanekule<\/li>\n\n\n\n<li>\u00e4ritegevuse juhtimine eelarves kirja pandud tulemuste saavutamiseks (Karu ja Zirnask, 2004)<\/li>\n<\/ul>\n\n\n\n<p>Eelarvestamine on korduv protsess, mille k\u00e4igus erinevad osakonnad koostavad esialgse eelarve ning saavad seej\u00e4rel kokku, et tuvastada ja lahendada eelarvega seonduvaid erimeelsusi.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"997\" height=\"643\" src=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/703\/13.jpg\" alt=\"\" class=\"wp-image-1170\" style=\"width:712px;height:auto\" srcset=\"https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/703\/13.jpg 997w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/703\/13-300x193.jpg 300w, https:\/\/sisu.ut.ee\/wp-content\/uploads\/sites\/703\/13-768x495.jpg 768w\" sizes=\"auto, (max-width: 997px) 100vw, 997px\"><\/figure>\n\n\n\n<p><strong>Joonis 12. <\/strong>Eelarvestamise protsess<\/p>\n\n\n\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Eelarvearvestamine ehk finantsplaneerimine on eelarve koostamise protsess, mis h\u00f5lmab eesm\u00e4rkide seadmist, nende eesm\u00e4rkide saavutamiseks erinevate strateegiate ja nende strateegiate finantsm\u00f5ju hindamist (Mereste, 2003; Karu ja Zirnask, 2004). Eelarve on ettev\u00f5tte v\u00f5i selle osakonna finantsplaan, mis koosneb j\u00e4rgnevatest tegevustest: Eelarvestamine on &#8230;<\/p>\n","protected":false},"author":3,"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-377","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/pages\/377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/comments?post=377"}],"version-history":[{"count":8,"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/pages\/377\/revisions"}],"predecessor-version":[{"id":1196,"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/pages\/377\/revisions\/1196"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/ettevotlusopik\/wp-json\/wp\/v2\/media?parent=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}