{"id":414,"date":"2026-10-15T22:45:33","date_gmt":"2026-10-15T20:45:33","guid":{"rendered":"https:\/\/kfkborowiecky.pl\/?page_id=414"},"modified":"2026-10-30T15:36:08","modified_gmt":"2026-10-30T14:36:08","slug":"rachunkowosc-zarzadcza-controlling-w-firmie","status":"publish","type":"page","link":"https:\/\/kfkborowiecky.pl\/en\/okiem-eksperta\/rachunkowosc-zarzadcza-controlling-w-firmie\/","title":{"rendered":"The \u2018blind pilot\u2019 syndrome. When does traditional accounting hold your business back from scaling up?"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-414\" data-postid=\"414\" class=\"themify_builder_content themify_builder_content-414 themify_builder tf_clear\">\n                    <div  data-lazy=\"1\" class=\"module_row themify_builder_row vertical-divider tb_zn5b357 tb_first tf_w\">\n            <span  class=\"builder_row_cover tf_abs\" data-lazy=\"1\"><\/span>            <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_5vau357 first\">\n                    <!-- module icon -->\n<div  class=\"module module-icon tb_7yya640  xlarge  icon_horizontal\" data-lazy=\"1\">\n\t\t\t<div class=\"module-icon-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em class=\"tf_box\"\n\t\t\t\t\t\t\t\t\t\t\t\t style=\"background-color:#6c140e;color:#ffffff\"\t\t\t\t\t><svg  class=\"tf_fa tf-fas-calendar-days\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-fas-calendar-days\" xlink:href=\"#tf-fas-calendar-days\"><\/use><\/svg><\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>15 October 2026<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<!-- \/module icon -->\n<!-- module text -->\n<div  class=\"module module-text tb_mm09357\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h1>The \u2018blind pilot\u2019 syndrome. When does traditional accounting hold your business back from scaling up?<\/h1>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_zygc658 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_1cjb658 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_iwof658\" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <div class=\"kfk-tldr\">\n<p class=\"kfk-tldr__title\">In brief<\/p>\n<ul>\n<li>Growing turnover combined with a constant shortage of cash is usually a symptom of accounting done purely for tax purposes.<\/li>\n<li>Management accounting (controlling) shows which products and customers generate margin and how much cash the company will have in three months\u2019 time.<\/li>\n<li>Its foundation is a well-designed company chart of accounts \u2013 this cannot simply be \u2018tacked on\u2019 later.<\/li>\n<li>Reliable reports also protect management board members of a limited liability company from personal liability for the company\u2019s debts.<\/li>\n<\/ul>\n<\/div>\n<nav class=\"kfk-toc\">\n<p class=\"kfk-toc__title\">Contents<\/p>\n<ol>\n<li><a href=\"#syndrom\">What is \u2018blind pilot syndrome\u2019?<\/a><\/li>\n<li><a href=\"#podatek-a-zysk\">Tax is not operating profit<\/a><\/li>\n<li><a href=\"#ksiegowosc-a-controlling\">Tax accounting vs. management accounting<\/a><\/li>\n<li><a href=\"#plan-kont\">Foundation: the company chart of accounts<\/a><\/li>\n<li><a href=\"#odpowiedzialnosc-zarzadu\">A director\u2019s liability for the company\u2019s finances<\/a><\/li>\n<li><a href=\"#3-sygnaly\">3 signs that your business needs controlling<\/a><\/li>\n<li><a href=\"#zewnetrzny-cfo\">External CFO: the co-pilot in the cockpit<\/a><\/li>\n<li><a href=\"#faq\">Frequently asked questions<\/a><\/li>\n<\/ol>\n<\/nav>\n<p>Turnover is up 40 per cent year-on-year, the team has doubled in size, and there\u2019s still not enough money in the company account. If this feels familiar, you are not alone. It is a typical symptom of a business that has grown faster than its financial information system.<\/p>\n<p>As a company scales up, the CEO can no longer see the business \u2018with the naked eye\u2019. With a dozen or so customers and a single product, intuition was enough. With dozens of customers, several products and new branches opening, intuition starts to mislead.<\/p>\n<p>The problem rarely lies with the accountant or the accounting office itself. It lies in what the accounting is done for. If its only purpose is to settle VAT, CIT and social security correctly, it provides data for the tax office \u2013 not for you. Such accounting answers the question \u2018how much do we have to pay?\u2019 but stays silent on \u2018where are we making money and where are we losing it?\u2019. At KFK Borowiecky we see every day that it is this information gap \u2013 not a lack of customers or capital \u2013 that most often holds back the growth of B2B companies. We call it the blind pilot syndrome.<\/p>\n<blockquote class=\"kfk-quote\">\n<p>\u201cAs a finance professional with over 25 years\u2019 experience, I have learnt that a management board with good data makes decisions in days, not weeks. The same principle applies to a company with revenue of PLN 5, 10 or 20 million.\u201d<\/p>\n<p class=\"kfk-quote__author\">Joanna Kami\u0144ska, controlling and management accounting expert at KFK Borowiecky<\/p>\n<\/blockquote>\n<h2 id=\"syndrom\">What is \u2018blind pilot syndrome\u2019?<\/h2>\n<p>Imagine a passenger plane flying into a thick layer of cloud. The pilot cannot see the horizon, the ground or other aircraft. The instruments that would allow a safe landing are covered with tape \u2013 all the pilot has is a note from air traffic control that, once a month, tells them how much in airport charges is due. The plane is flying faster and faster, but no one on board knows whether it is climbing or heading towards a mountainside.<\/p>\n<p>This is what it looks like to manage a growing company solely on the basis of tax returns and the bank balance. The CEO has two sources of information: intuition and the bank statement. Both fail precisely when the stakes are getting higher.<\/p>\n<h2 id=\"podatek-a-zysk\">Tax is not operating profit<\/h2>\n<p>The most common mistake we see is treating the amount of tax payable as a barometer of the company\u2019s condition. \u2018We pay a lot of CIT, so we must be making good money\u2019 \u2013 this reasoning can be misleading. Taxable profit and operating profit are two different measures, calculated according to different rules and for different purposes.<\/p>\n<p>Taxable profit takes into account non-deductible expenses, exchange differences, tax reliefs and losses carried forward from previous years. It says nothing about which business line generates margin and which one eats it up. Nor does it show whether the profit is backed by cash.<\/p>\n<p>A company can show a balance-sheet profit, pay income tax and still be heading straight for a liquidity crisis. All it takes is for a few large customers to extend their payment terms from 30 to 90 days while the company finances their business with its own cash in the meantime.<\/p>\n<div class=\"kfk-cta-box\">\n<p class=\"kfk-cta-box__title\">Want to know where your company really makes money?<\/p>\n<p>Talk to our controlling expert. We will check what management data your accounts can provide today.<\/p>\n<p class=\"kfk-cta-wrap\"><a class=\"kfk-cta\" href=\"\/en\/kontakt\/#appointment\">Book a call about controlling \u2192<\/a><\/p>\n<\/div>\n<h2 id=\"ksiegowosc-a-controlling\">Tax accounting vs. management accounting<\/h2>\n<p>Both systems use the same source documents, but ask them completely different questions. Tax accounting is like a rear-view mirror. Management accounting, or controlling, is like the dashboard and the speedometer.<\/p>\n<div class=\"kfk-table-wrap\">\n<table class=\"kfk-table\">\n<thead>\n<tr>\n<th>Criterion<\/th>\n<th>Accounting \u2018for tax purposes\u2019<\/th>\n<th>Management accounting<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Time horizon<\/strong><\/td>\n<td>The past: what has already happened<\/td>\n<td>The future: what will happen and what should be done about it<\/td>\n<\/tr>\n<tr>\n<td><strong>Recipient<\/strong><\/td>\n<td>Tax Office, Social Insurance Institution (ZUS), National Court Register (KRS)<\/td>\n<td>Owners, management, the bank, investors<\/td>\n<\/tr>\n<tr>\n<td><strong>Unit of analysis<\/strong><\/td>\n<td>Invoice and type of expense<\/td>\n<td>Cost centre (MPK), product\/service, customer<\/td>\n<\/tr>\n<tr>\n<td><strong>Key metric<\/strong><\/td>\n<td>Taxable amount<\/td>\n<td>Operating margin, EBITDA, project profitability<\/td>\n<\/tr>\n<tr>\n<td><strong>Cash<\/strong><\/td>\n<td>Balance at the end of the period<\/td>\n<td>Weekly and monthly cash flow forecast<\/td>\n<\/tr>\n<tr>\n<td><strong>Frequency<\/strong><\/td>\n<td>Once a month, after the deadline for submitting tax returns<\/td>\n<td>On a regular basis, with a dashboard for the board and alerts<\/td>\n<\/tr>\n<tr>\n<td><strong>The question it answers is<\/strong><\/td>\n<td>How much do we have to pay?<\/td>\n<td>Where are we making money, where are we losing it, and how much cash will we have in three months\u2019 time?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"plan-kont\">Foundation: Company Chart of Accounts and Accounting Policy<\/h2>\n<p>Management accounting cannot simply be \u2018tacked on\u2019 to the existing accounting system like an overlay. Its source is the Company Chart of Accounts (COA) \u2013 often referred to as the \u2018nervous system\u2019 of accounting. If the COA has been designed solely for the purposes of financial statements and tax returns, management information simply does not exist within it.<\/p>\n<p>A well-designed chart of accounts enables the management to obtain data in the breakdowns it requires:<\/p>\n<ul>\n<li>profitability of individual customers, customer groups, services and products;<\/li>\n<li>costs and margins broken down by department, branch, project and cost centre;<\/li>\n<li>receivables and payables by counterparty and due date, with early warning of payment backlogs;<\/li>\n<li>data for ratios: current liquidity, debt, receivables and payables turnover, return on sales, EBITDA;<\/li>\n<li>cash flow reports and management statements generated almost automatically, without manual \u2018copy and paste\u2019 in Excel;<\/li>\n<li>input for budgeting and financial forecasts.<\/li>\n<\/ul>\n<h3>Why isn\u2019t this a weekend project?<\/h3>\n<p>Rebuilding the chart of accounts requires changing the accounting policy, designing multi-dimensional analytics and aligning them with the capabilities of the accounting system. Allocation keys for indirect costs, rules for assigning revenue to projects and a document flow that makes this possible all need to be agreed.<\/p>\n<p>At the same time, each of these elements must remain compliant with the Accounting Act and tax regulations. A change during the financial year requires a carefully planned transfer of balances and preserving the comparability of data.<\/p>\n<h2 id=\"odpowiedzialnosc-zarzadu\">Flying blind: a director\u2019s liability for the company\u2019s finances<\/h2>\n<p>In a limited liability company, inaccurate financial information is not merely a business risk. It is a personal risk for every member of the board of directors. The absence of accounting data does not exempt them from liability \u2013 the regulations require the board to exercise professional diligence, and this presupposes decisions based on reliable information.<\/p>\n<h3>Where does the protection afforded by \u2018business judgement\u2019 end?<\/h3>\n<p>Article 293(3) of the Commercial Companies Code protects a member of the management board who acts loyally and within the bounds of reasonable business risk. However, this is conditional upon the decision being based on information, analyses and opinions which, in the given circumstances, should have been taken into account. A managing director who did not have access to reports on liquidity, debt and financial trends loses their most important defence against an allegation of negligence.<\/p>\n<h3>Four areas of personal responsibility<\/h3>\n<ul class=\"kfk-list-spaced\">\n<li><strong>Company liabilities (Article 299 of the Commercial Companies Code).<\/strong> If enforcement against the company proves ineffective, the members of the management board are jointly and severally liable for its debts with their own assets. They can be released from liability by showing, among other things, that the bankruptcy or restructuring petition was filed in good time or that the delay was not their fault.<\/li>\n<li><strong>Tax arrears (Article 116 of the Tax Ordinance).<\/strong> On a similar basis, the board is liable for unpaid VAT, CIT and other taxes together with interest and \u2013 by reference in the Social Insurance System Act \u2013 also for unpaid social security contributions.<\/li>\n<li><strong>Damage caused to the company (Article 293 of the Commercial Companies Code).<\/strong> If a lack of financial oversight deepened losses, depleted assets or delayed remedial action, the company \u2013 in practice often the bankruptcy trustee \u2013 can claim compensation.<\/li>\n<li><strong>Late bankruptcy petition.<\/strong> Bankruptcy law allows 30 days from the onset of insolvency to file it. Filing late exposes the board to liability for damages, a court ban on running a business and criminal liability under Article 586 of the Commercial Companies Code.<\/li>\n<\/ul>\n<h3>Why time matters<\/h3>\n<p>All these mechanisms have a common denominator: the moment when the board should have known that the company was losing liquidity. The court does not ask when the CEO found out, but when they should have found out had they exercised due diligence.<\/p>\n<p>A management reporting system that gives early warning of loss of liquidity, growing arrears to social security and the tax office, excessive debt or deteriorating cash flows gives the board time to react. Time to raise financing, cut costs, restructure or, as a last resort, file for bankruptcy.<\/p>\n<p>So we can put it bluntly: a well-designed chart of accounts and regular management reporting are among the basic shields protecting board members\u2019 private assets.<\/p>\n<h2 id=\"3-sygnaly\">3 signs that your business needs financial controlling<\/h2>\n<h3>1. \u201cThe accountant says we\u2019re making a profit, but there\u2019s no money to pay the wages\u201d<\/h3>\n<p>This is the classic warning light on the dashboard. Revenue and accounting profit arise when the service or delivery is performed; cash arrives when payment is made. In between lie payment terms, inventory, advances and investments.<\/p>\n<p>In a fast-growing B2B company this gap usually widens, because every new contract has to be financed first. Without a 13-week cash flow forecast and a 12-month projection, a liquidity crisis always arrives \u2018out of the blue\u2019.<\/p>\n<h3>2. You don\u2019t know which services and which customers actually generate profit<\/h3>\n<p>Revenue is visible at first glance; margin is not. Without allocating costs to cost centres and assigning the team\u2019s working time to projects, every service looks profitable.<\/p>\n<p>In practice it often turns out that 20 per cent of customers generate most of the operating margin, while several of the largest customers are served below cost. The company then grows in turnover, but it also scales up its losses.<\/p>\n<h3>3. You make investment decisions \u2018on a hunch\u2019<\/h3>\n<p>A new employee, another car lease or opening a second branch. If you decide to spend tens of thousands of zlotys based on how much happens to be sitting in your company account, you are playing with fire. The bank balance is the past \u2013 it only shows what has already come in. Without a reliable budget, cash flow forecast and risk analysis, you are working in the dark.<\/p>\n<p>Another very clear warning sign is when a bank or investor asks you for basic management data and your company panics, because preparing a simple statement takes two weeks.<\/p>\n<div class=\"kfk-cta-box\">\n<p class=\"kfk-cta-box__title\">Do you recognise any of these signs?<\/p>\n<p>Start with a conversation. We will tell you what is missing from your current chart of accounts and how quickly profitability reporting and a cash flow forecast can be set up.<\/p>\n<p class=\"kfk-cta-wrap\"><a class=\"kfk-cta\" href=\"\/en\/kontakt\/#appointment\">Book a call about controlling \u2192<\/a><\/p>\n<\/div>\n<h2 id=\"zewnetrzny-cfo\">External CFO: the co-pilot in the cockpit<\/h2>\n<p>In aviation, no large aircraft takes off with just one pilot. In a company, this role is played by the finance director \u2013 the person who reads the instruments, warns of turbulence and shares responsibility for the course.<\/p>\n<p>For most scaling companies, however, a full-time CFO is a significant burden. An experienced finance director is one of the highest salaries in the organisation, on top of which come recruitment, an onboarding period and the risk of a wrong hire. More importantly, a CFO without well-designed accounting underneath will spend the first months rebuilding the data instead of managing it.<\/p>\n<h3>CFO as a Service at KFK Borowiecky<\/h3>\n<p>The \u2018CFO as a Service\u2019 model combines two functions which, in many companies, operate separately and do not communicate with one another: full-scope accounting and strategic financial management. At KFK Borowiecky, this means that the same team:<\/p>\n<ul>\n<li>designs the accounting policy and the chart of accounts around your company\u2019s management needs;<\/li>\n<li>implements cost centres, project accounting and customer profitability analysis;<\/li>\n<li>keeps the books in line with the Accounting Act and tax regulations;<\/li>\n<li>builds and updates cash flow forecasts, budgets and management dashboards;<\/li>\n<li>supports key decisions and provides professional analyses that give you solid arguments for your own negotiations with banks and investors.<\/li>\n<\/ul>\n<p>As a result, management data is not a separate project that someone has to \u2018extract\u2019 from the system. It is a natural by-product of day-to-day accounting. You pay for the finance director\u2019s expertise to the extent that the company actually needs it at its current stage of growth.<\/p>\n<p><a href=\"\/en\/uslugi-ksiegowe-kadry-i-place-controlling-kfk-borowiecky\/#service-4\">See the full scope of the service: controlling and part-time CFO \u2192<\/a><\/p>\n<h2>Remove the tape from the instruments before the slope appears<\/h2>\n<p>Flying blind can work for a long time, especially in good economic conditions. Sooner or later, however, it ends in a hard landing: payment backlogs, the loss of a key customer, a refused loan \u2013 and in the worst case, personal liability of the board for the company\u2019s debts.<\/p>\n<p>The good news is that the instruments can be switched on mid-flight. It does, however, require an experienced crew to redesign the chart of accounts and accounting policy without disrupting day-to-day bookkeeping.<\/p>\n<div class=\"kfk-cta-box\">\n<p class=\"kfk-cta-box__title\">Start with an audit of your accounting processes<\/p>\n<p>We will check what management data your accounts can provide today, what is missing from your current chart of accounts and how quickly we can set up profitability reporting and a cash flow forecast. Regain visibility before the clouds thicken.<\/p>\n<p class=\"kfk-cta-wrap\"><a class=\"kfk-cta\" href=\"\/en\/kontakt\/#appointment\">Book a call with our team \u2192<\/a><\/p>\n<p class=\"kfk-cta-box__phone\">or call us: <a href=\"tel:+48885337733\">885 337 733<\/a><\/p>\n<\/div>\n<hr>\n<p><strong>About the author<\/strong><\/p>\n<p><strong>Joanna Kami\u0144ska<\/strong> \u2013 finance director and chief accountant with over 25 years\u2019 experience in accounting, including 10 years as a finance director. She has managed the finances of, among others, an international capital group listed on the stock exchange and a B2B distribution company with revenue of over PLN 150 million. She has also worked in the property development sector. At KFK Borowiecky, she supports businesses \u2013 from family firms to limited companies \u2013 in implementing management accounting and financial controlling.<\/p>\n<p class=\"kfk-disclaimer\">This article is for information purposes only and does not constitute legal advice. Assessing the liability of board members always requires an analysis of the specific facts of the case.<\/p>\n<h2 id=\"faq\">Frequently asked questions about controlling and management accounting<\/h2>\n<h3>How does management accounting differ from financial accounting?<\/h3>\n<p>Financial accounting is governed by the Accounting Act and tax regulations. It is intended for external users: government departments, the National Court Register (KRS) and banks. Management accounting has no prescribed format \u2013 it provides the management with data on the profitability of customers, services and projects, as well as budgets and cash flow forecasts. Both types of accounting use the same documents, but address different questions.<\/p>\n<h3>From what size of business is it worth implementing a management accounting system?<\/h3>\n<p>There is no statutory threshold. The tell-tale sign is the moment when intuition is no longer enough: several business lines, numerous major clients with long payment terms, investment plans, or discussions with the bank and investors. The sooner a chart of accounts is drawn up to meet management needs, the cheaper and quicker it is to produce reports.<\/p>\n<h3>Is a member of the board of directors liable for the debts of a limited liability company?<\/h3>\n<p>Yes. Under Article 299 of the Commercial Companies Code, members of the management board are jointly and severally liable for the company\u2019s liabilities where enforcement proceedings against the company prove unsuccessful. They are liable for tax arrears on a similar basis under Article 116 of the Tax Ordinance, and for social security contributions \u2013 by virtue of a reference in the Social Insurance System Act. A key aspect of the defence is, amongst other things, filing an application for bankruptcy or the commencement of restructuring proceedings in good time.<\/p>\n<h3>How much does an external CFO cost?<\/h3>\n<p>The cost depends on the scope of the service: reporting frequency, number of companies, budgeting requirements and support with financing. Under the CFO as a Service model, you pay for the expertise of a finance director to the extent that your company actually needs it, without the costs associated with a permanent role or recruitment. We prepare a quotation following an audit of your accounting processes.<\/p>\n    <\/div>\n<\/div>\n<!-- \/module text --><!-- module icon -->\n<div  class=\"module module-icon tb_9k8h722  xlarge  icon_horizontal\" data-lazy=\"1\">\n\t\t\t<div class=\"module-icon-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<em class=\"tf_box\"\n\t\t\t\t\t\t\t\t\t\t\t\t style=\"background-color:#6c140e;color:#ffffff\"\t\t\t\t\t><svg  class=\"tf_fa tf-far-copyright\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-far-copyright\" xlink:href=\"#tf-far-copyright\"><\/use><\/svg><\/em>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>All rights reserved<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<!-- \/module icon -->\n        <\/div>\n                        <\/div>\n        <\/div>\n        <\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>The \u2018blind pilot\u2019 syndrome. When does traditional accounting hold your business back from scaling up?<\/p>","protected":false},"author":3,"featured_media":428,"parent":404,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-414","page","type-page","status-publish","has-post-thumbnail","hentry","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Controlling w firmie: kiedy ksi\u0119gowo\u015b\u0107 przestaje wystarcza\u0107<\/title>\n<meta name=\"description\" content=\"P\u0142acisz wysoki CIT, a brakuje got\u00f3wki? 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Gabriela Narutowicza 69\/8","addressLocality":"Lublin","postalCode":"20-017","addressRegion":"lubelskie","addressCountry":"PL"},"geo":{"@type":"GeoCoordinates","latitude":51.241128,"longitude":22.5540924},"hasMap":"https:\/\/maps.google.com\/?cid=16642637215916702441","openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Friday"],"opens":"10:00","closes":"15:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":"Thursday","opens":"09:00","closes":"14:30"}],"areaServed":[{"@type":"City","name":"Lublin"},{"@type":"AdministrativeArea","name":"wojew\u00f3dztwo lubelskie"},{"@type":"Country","name":"Polska"}],"knowsLanguage":["pl","en"]},{"@type":"Person","@id":"https:\/\/kfkborowiecky.pl\/#\/schema\/person\/50749264d096685df156edeb508a84a0","name":"Joanna Kami\u0144ska"}]}},"builder_content":"<em style=\"background-color:#6c140e;color:#ffffff\" ><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-fas-calendar-days\" xlink:href=\"#tf-fas-calendar-days\"><\/use><\/svg><\/em> 15 Pa\u017adziernik 2026\n<h1>Syndrom \u201e\u015blepego pilota\u201d. Kiedy tradycyjna ksi\u0119gowo\u015b\u0107 blokuje skalowanie Twojej firmy?<\/h1>\n<p>W skr\u00f3cie<\/p> <ul> <li>Rosn\u0105ce obroty i ci\u0105g\u0142y brak got\u00f3wki to zwykle objaw ksi\u0119gowo\u015bci prowadzonej wy\u0142\u0105cznie \u201epod podatki\u201d.<\/li> <li>Rachunkowo\u015b\u0107 zarz\u0105dcza (controlling) pokazuje, kt\u00f3re produkty i klienci przynosz\u0105 mar\u017c\u0119 i ile got\u00f3wki firma b\u0119dzie mie\u0107 za 3 miesi\u0105ce.<\/li> <li>Jej fundamentem jest dobrze zaprojektowany Zak\u0142adowy Plan Kont \u2013 tego nie da si\u0119 \u201edoklei\u0107\u201d p\u00f3\u017aniej.<\/li> <li>Rzetelne raporty chroni\u0105 te\u017c cz\u0142onk\u00f3w zarz\u0105du sp\u00f3\u0142ki z o.o. przed osobist\u0105 odpowiedzialno\u015bci\u0105 za d\u0142ugi sp\u00f3\u0142ki.<\/li> <\/ul>\n<nav> <p>Spis tre\u015bci<\/p> <ol> <li><a href=\"#syndrom\">Czym jest syndrom \u015blepego pilota?<\/a><\/li> <li><a href=\"#podatek-a-zysk\">Podatek to nie zysk operacyjny<\/a><\/li> <li><a href=\"#ksiegowosc-a-controlling\">Ksi\u0119gowo\u015b\u0107 podatkowa vs. rachunkowo\u015b\u0107 zarz\u0105dcza<\/a><\/li> <li><a href=\"#plan-kont\">Fundament: Zak\u0142adowy Plan Kont<\/a><\/li> <li><a href=\"#odpowiedzialnosc-zarzadu\">Odpowiedzialno\u015b\u0107 cz\u0142onka zarz\u0105du za finanse sp\u00f3\u0142ki<\/a><\/li> <li><a href=\"#3-sygnaly\">3 sygna\u0142y, \u017ce firma potrzebuje controllingu<\/a><\/li> <li><a href=\"#zewnetrzny-cfo\">Zewn\u0119trzny CFO: drugi pilot w kokpicie<\/a><\/li> <li><a href=\"#faq\">Najcz\u0119stsze pytania<\/a><\/li> <\/ol> <\/nav> <p>Obroty rosn\u0105 o 40% rok do roku, zesp\u00f3\u0142 si\u0119 podwaja, a na koncie firmowym wci\u0105\u017c jest za ma\u0142o pieni\u0119dzy. Je\u015bli znasz to uczucie, nie jeste\u015b wyj\u0105tkiem. To typowy objaw firmy, kt\u00f3ra uros\u0142a szybciej ni\u017c jej system informacji finansowej.<\/p> <p>W fazie skalowania prezes przestaje widzie\u0107 firm\u0119 \u201ego\u0142ym okiem\u201d. Przy kilkunastu klientach i jednym produkcie intuicja wystarcza\u0142a. Przy kilkudziesi\u0119ciu i wi\u0119cej klientach, kilku produktach i otwieraniu nowych oddzia\u0142\u00f3w intuicja zaczyna k\u0142ama\u0107.<\/p> <p>Problem rzadko le\u017cy w samej ksi\u0119gowej czy biurze rachunkowym. Le\u017cy w tym, do czego prowadzona jest ksi\u0119gowo\u015b\u0107. Je\u015bli jej jedynym celem jest poprawne rozliczenie VAT, CIT i ZUS, to dostarcza ona danych dla urz\u0119du skarbowego \u2013 a nie dla Ciebie. Taka ksi\u0119gowo\u015b\u0107 odpowiada na pytanie \u201eile musimy zap\u0142aci\u0107?\u201d, ale milczy przy pytaniu \u201egdzie zarabiamy, a gdzie tracimy?\u201d. W KFK Borowiecky na co dzie\u0144 widzimy, \u017ce to w\u0142a\u015bnie ta luka informacyjna \u2013 a nie brak klient\u00f3w czy kapita\u0142u \u2013 najcz\u0119\u015bciej hamuje rozw\u00f3j firm B2B. Nazywamy j\u0105 syndromem \u015blepego pilota.<\/p> <blockquote> <p>\u201eJako finansistka z ponad 25-letnim do\u015bwiadczeniem przekona\u0142am si\u0119, \u017ce zarz\u0105d z dobrymi danymi podejmuje decyzje w dni, a nie w tygodnie. Ta sama zasada dzia\u0142a w firmie o przychodach 5, 10 czy 20 mln z\u0142.\u201d<\/p> <p>Joanna Kami\u0144ska, ekspert ds. controllingu i rachunkowo\u015bci zarz\u0105dczej KFK Borowiecky<\/p> <\/blockquote> <h2 id=\"syndrom\">Czym jest syndrom \u015blepego pilota?<\/h2> <p>Wyobra\u017a sobie samolot pasa\u017cerski, kt\u00f3ry wlatuje w g\u0119st\u0105 warstw\u0119 chmur. Pilot nie widzi horyzontu, ziemi ani innych maszyn. Przyrz\u0105dy, dzi\u0119ki kt\u00f3rym mo\u017ce bezpiecznie dolecie\u0107, s\u0105 zaklejone ta\u015bm\u0105 \u2013 pilot ma do dyspozycji jedynie kartk\u0119 od kontroli lot\u00f3w, kt\u00f3ra raz w miesi\u0105cu informuje go, ile op\u0142at lotniskowych musi ui\u015bci\u0107. Samolot leci coraz szybciej, ale nikt na pok\u0142adzie nie wie, czy wznosi si\u0119, czy w\u0142a\u015bnie schodzi w stron\u0119 zbocza.<\/p> <p>Tak wygl\u0105da zarz\u0105dzanie rosn\u0105c\u0105 firm\u0105 wy\u0142\u0105cznie na podstawie deklaracji podatkowych i salda na rachunku bankowym. Prezes ma dwa \u017ar\u00f3d\u0142a informacji: intuicj\u0119 i wyci\u0105g z konta. Oba s\u0105 zawodne dok\u0142adnie wtedy, gdy stawka staje si\u0119 coraz wy\u017csza.<\/p> <h2 id=\"podatek-a-zysk\">Podatek to nie zysk operacyjny<\/h2> <p>Najcz\u0119stszy b\u0142\u0105d, jaki obserwujemy, to traktowanie kwoty podatku do zap\u0142aty jako barometru kondycji firmy. \u201eP\u0142acimy wysoki CIT, wi\u0119c dobrze zarabiamy\u201d \u2013 to rozumowanie bywa myl\u0105ce. Wynik podatkowy i wynik operacyjny to dwie r\u00f3\u017cne miary, liczone wed\u0142ug r\u00f3\u017cnych regu\u0142 i w innym celu.<\/p> <p>Wynik podatkowy uwzgl\u0119dnia koszty niestanowi\u0105ce koszt\u00f3w uzyskania przychodu, r\u00f3\u017cnice kursowe, ulgi czy rozliczenia strat z lat ubieg\u0142ych. Nie m\u00f3wi nic o tym, kt\u00f3ra linia biznesowa generuje mar\u017c\u0119, a kt\u00f3ra j\u0105 po\u017cera. Nie pokazuje te\u017c, czy zysk ma pokrycie w got\u00f3wce.<\/p> <p>Firma mo\u017ce jednocze\u015bnie wykazywa\u0107 zysk bilansowy, p\u0142aci\u0107 podatek dochodowy i zmierza\u0107 prosto w kryzys p\u0142ynno\u015bci. Wystarczy, \u017ce kilku du\u017cych klient\u00f3w wyd\u0142u\u017cy terminy p\u0142atno\u015bci z 30 do 90 dni, a firma w tym czasie sfinansuje ich dzia\u0142alno\u015b\u0107 w\u0142asn\u0105 got\u00f3wk\u0105.<\/p>\n<p>Chcesz wiedzie\u0107, gdzie Twoja firma naprawd\u0119 zarabia?<\/p> <p>Porozmawiaj z naszym ekspertem ds. controllingu. Sprawdzimy, jakie dane zarz\u0105dcze Twoja ksi\u0119gowo\u015b\u0107 mo\u017ce dostarcza\u0107 ju\u017c dzi\u015b.<\/p> <p><a href=\"\/kontakt\/#appointment\">Um\u00f3w rozmow\u0119 o controllingu &rarr;<\/a><\/p>\n<h2 id=\"ksiegowosc-a-controlling\">Ksi\u0119gowo\u015b\u0107 podatkowa vs. rachunkowo\u015b\u0107 zarz\u0105dcza<\/h2> <p>Oba systemy korzystaj\u0105 z tych samych dokument\u00f3w \u017ar\u00f3d\u0142owych, ale zadaj\u0105 im zupe\u0142nie inne pytania. Ksi\u0119gowo\u015b\u0107 podatkowa to lusterko wsteczne. Rachunkowo\u015b\u0107 zarz\u0105dcza, czyli controlling, to tablica przyrz\u0105d\u00f3w i radar.<\/p>\n<table> <thead> <tr> <th>Kryterium<\/th> <th>Ksi\u0119gowo\u015b\u0107 \u201epod podatki\u201d<\/th> <th>Rachunkowo\u015b\u0107 zarz\u0105dcza<\/th> <\/tr> <\/thead> <tbody> <tr> <td><strong>Perspektywa czasowa<\/strong><\/td> <td>Przesz\u0142o\u015b\u0107: co ju\u017c si\u0119 wydarzy\u0142o<\/td> <td>Przysz\u0142o\u015b\u0107: co si\u0119 wydarzy i co z tym nale\u017cy zrobi\u0107<\/td> <\/tr> <tr> <td><strong>Odbiorca<\/strong><\/td> <td>Urz\u0105d skarbowy, ZUS, KRS<\/td> <td>W\u0142a\u015bciciele, zarz\u0105d, bank, inwestorzy<\/td> <\/tr> <tr> <td><strong>Jednostka analizy<\/strong><\/td> <td>Faktura i rodzaj kosztu<\/td> <td>Centrum powstawania koszt\u00f3w (MPK), produkt\/us\u0142uga, klient<\/td> <\/tr> <tr> <td><strong>Kluczowa miara<\/strong><\/td> <td>Podstawa opodatkowania<\/td> <td>Mar\u017ca operacyjna, EBITDA, rentowno\u015b\u0107 projekt\u00f3w<\/td> <\/tr> <tr> <td><strong>Got\u00f3wka<\/strong><\/td> <td>Saldo na koniec okresu<\/td> <td>Prognoza cash flow tygodniowa i miesi\u0119czna<\/td> <\/tr> <tr> <td><strong>Cz\u0119stotliwo\u015b\u0107<\/strong><\/td> <td>Raz w miesi\u0105cu, po terminie deklaracji<\/td> <td>Cyklicznie, z dashboardem dla zarz\u0105du i alertami<\/td> <\/tr> <tr> <td><strong>Pytanie, na kt\u00f3re odpowiada<\/strong><\/td> <td>Ile musimy zap\u0142aci\u0107?<\/td> <td>Gdzie zarabiamy, gdzie tracimy i ile got\u00f3wki b\u0119dziemy mie\u0107 za 3 miesi\u0105ce?<\/td> <\/tr> <\/tbody> <\/table>\n<h2 id=\"plan-kont\">Fundament: Zak\u0142adowy Plan Kont i polityka rachunkowo\u015bci<\/h2> <p>Rachunkowo\u015bci zarz\u0105dczej nie da si\u0119 \u201edoklei\u0107\u201d do istniej\u0105cej ksi\u0119gowo\u015bci jak nak\u0142adki. Jej \u017ar\u00f3d\u0142em jest Zak\u0142adowy Plan Kont (ZPK) \u2013 cz\u0119sto nazywany uk\u0142adem nerwowym rachunkowo\u015bci. Je\u015bli ZPK zaprojektowano tylko pod sprawozdanie finansowe i deklaracje, informacja zarz\u0105dcza po prostu w nim nie istnieje.<\/p> <p>Dobrze zaprojektowany ZPK pozwala uzyska\u0107 dane w przekrojach, kt\u00f3rych potrzebuje zarz\u0105d:<\/p> <ul> <li>rentowno\u015b\u0107 poszczeg\u00f3lnych klient\u00f3w, grup klient\u00f3w, us\u0142ug i produkt\u00f3w;<\/li> <li>koszty i mar\u017ce w podziale na dzia\u0142y, oddzia\u0142y, projekty i MPK;<\/li> <li>nale\u017cno\u015bci i zobowi\u0105zania wed\u0142ug kontrahent\u00f3w i termin\u00f3w wymagalno\u015bci, z wczesnym sygna\u0142em o zatorach;<\/li> <li>dane do wska\u017anik\u00f3w: p\u0142ynno\u015bci bie\u017c\u0105cej, zad\u0142u\u017cenia, rotacji nale\u017cno\u015bci i zobowi\u0105za\u0144, rentowno\u015bci sprzeda\u017cy, EBITDA;<\/li> <li>raporty cash flow i zestawienia zarz\u0105dcze generowane niemal automatycznie, bez r\u0119cznego \u201eprzeklejania\u201d w Excelu;<\/li> <li>wsad dla bud\u017cetowania i prognoz finansowych.<\/li> <\/ul> <h3>Dlaczego to nie jest projekt na weekend<\/h3> <p>Przebudowa planu kont wymaga zmiany polityki rachunkowo\u015bci, zaprojektowania wielowymiarowej analityki i uzgodnienia jej z mo\u017cliwo\u015bciami systemu finansowo-ksi\u0119gowego. Trzeba ustali\u0107 klucze podzia\u0142u koszt\u00f3w po\u015brednich, zasady przypisywania przychod\u00f3w do projekt\u00f3w i obieg dokument\u00f3w, kt\u00f3ry to umo\u017cliwi.<\/p> <p>Ka\u017cdy z tych element\u00f3w musi jednocze\u015bnie pozosta\u0107 zgodny z ustaw\u0105 o rachunkowo\u015bci i przepisami podatkowymi. Zmiana w trakcie roku obrotowego wymaga przemy\u015blanego przeniesienia sald i zachowania por\u00f3wnywalno\u015bci danych.<\/p> <h2 id=\"odpowiedzialnosc-zarzadu\">Lot na \u015blepo: odpowiedzialno\u015b\u0107 cz\u0142onka zarz\u0105du za finanse sp\u00f3\u0142ki<\/h2> <p>W sp\u00f3\u0142ce z o.o. b\u0142\u0119dna informacja finansowa to nie tylko ryzyko biznesowe. To ryzyko osobiste ka\u017cdego cz\u0142onka zarz\u0105du. Brak danych z ksi\u0119gowo\u015bci nie zwalnia z odpowiedzialno\u015bci \u2013 przepisy wymagaj\u0105 od zarz\u0105du staranno\u015bci zawodowej, a ta zak\u0142ada decyzje oparte na rzetelnej informacji.<\/p> <h3>Gdzie ko\u0144czy si\u0119 ochrona \u201ebiznesowej oceny sytuacji\u201d<\/h3> <p>Art. 293 \u00a7 3 KSH chroni cz\u0142onka zarz\u0105du, kt\u00f3ry dzia\u0142a lojalnie i w granicach uzasadnionego ryzyka gospodarczego. Warunkiem jest jednak oparcie decyzji na informacjach, analizach i opiniach, kt\u00f3re w danych okoliczno\u015bciach nale\u017ca\u0142o uwzgl\u0119dni\u0107. Prezes, kt\u00f3ry nie mia\u0142 raport\u00f3w o p\u0142ynno\u015bci, zad\u0142u\u017ceniu i trendach finansowych, traci najwa\u017cniejszy argument obrony przed zarzutem niedbalstwa.<\/p> <h3>Cztery obszary osobistej odpowiedzialno\u015bci<\/h3> <ul> <li><strong>Zobowi\u0105zania sp\u00f3\u0142ki (art. 299 KSH).<\/strong> Gdy egzekucja przeciwko sp\u00f3\u0142ce oka\u017ce si\u0119 bezskuteczna, cz\u0142onkowie zarz\u0105du odpowiadaj\u0105 za jej d\u0142ugi solidarnie, w\u0142asnym maj\u0105tkiem. Uwolni\u0107 si\u0119 mo\u017cna m.in. wykazuj\u0105c, \u017ce wniosek o upad\u0142o\u015b\u0107 lub otwarcie restrukturyzacji nast\u0105pi\u0142y we w\u0142a\u015bciwym czasie albo \u017ce op\u00f3\u017anienie nie wynika\u0142o z ich winy.<\/li> <li><strong>Zaleg\u0142o\u015bci podatkowe (art. 116 Ordynacji podatkowej).<\/strong> Na podobnej zasadzie zarz\u0105d odpowiada za niezap\u0142acony VAT, CIT i inne podatki wraz z odsetkami; przez odes\u0142anie w ustawie o systemie ubezpiecze\u0144 spo\u0142ecznych \u2013 r\u00f3wnie\u017c za zaleg\u0142e sk\u0142adki ZUS.<\/li> <li><strong>Szkoda wyrz\u0105dzona sp\u00f3\u0142ce (art. 293 KSH).<\/strong> Je\u015bli brak nadzoru nad finansami pog\u0142\u0119bi\u0142 straty, uszczupli\u0142 maj\u0105tek lub op\u00f3\u017ani\u0142 dzia\u0142ania naprawcze, sp\u00f3\u0142ka \u2013 a w praktyce cz\u0119sto syndyk \u2013 mo\u017ce \u017c\u0105da\u0107 odszkodowania.<\/li> <li><strong>Sp\u00f3\u017aniony wniosek o upad\u0142o\u015b\u0107.<\/strong> Prawo upad\u0142o\u015bciowe daje na jego z\u0142o\u017cenie 30 dni od wyst\u0105pienia niewyp\u0142acalno\u015bci. Sp\u00f3\u017anienie grozi odpowiedzialno\u015bci\u0105 odszkodowawcz\u0105, s\u0105dowym zakazem prowadzenia dzia\u0142alno\u015bci gospodarczej i odpowiedzialno\u015bci\u0105 karn\u0105 z art. 586 KSH.<\/li> <\/ul> <h3>Dlaczego liczy si\u0119 czas<\/h3> <p>Wszystkie te mechanizmy maj\u0105 wsp\u00f3lny mianownik: moment, w kt\u00f3rym zarz\u0105d powinien by\u0142 wiedzie\u0107, \u017ce sp\u00f3\u0142ka traci p\u0142ynno\u015b\u0107. S\u0105d nie pyta, kiedy prezes si\u0119 o tym dowiedzia\u0142, lecz kiedy przy nale\u017cytej staranno\u015bci dowiedzie\u0107 si\u0119 powinien.<\/p> <p>System raportowania zarz\u0105dczego, kt\u00f3ry wcze\u015bnie sygnalizuje utrat\u0119 p\u0142ynno\u015bci, narastaj\u0105ce zaleg\u0142o\u015bci wobec ZUS i US, nadmierne zad\u0142u\u017cenie czy pogarszaj\u0105ce si\u0119 przep\u0142ywy pieni\u0119\u017cne, daje zarz\u0105dowi czas na reakcj\u0119. To czas na pozyskanie finansowania, ci\u0119cie koszt\u00f3w, restrukturyzacj\u0119 lub ostatecznie z\u0142o\u017cenie wniosku o upad\u0142o\u015b\u0107.<\/p> <p>Mo\u017cna wi\u0119c postawi\u0107 tez\u0119 wprost: dobrze zaprojektowany ZPK i regularne raportowanie zarz\u0105dcze to jedna z podstawowych tarcz chroni\u0105cych prywatny maj\u0105tek cz\u0142onk\u00f3w zarz\u0105du.<\/p> <h2 id=\"3-sygnaly\">3 sygna\u0142y, \u017ce Twoja firma potrzebuje controllingu finansowego<\/h2> <h3>1. \u201eKsi\u0119gowa m\u00f3wi, \u017ce mamy zysk, a nie ma z czego zap\u0142aci\u0107 pensji\u201d<\/h3> <p>To klasyczna lampka ostrzegawcza na panelu. Przych\u00f3d i zysk ksi\u0119gowy powstaj\u0105 w momencie wykonania us\u0142ugi lub dostawy, got\u00f3wka \u2013 w momencie zap\u0142aty. Mi\u0119dzy tymi zdarzeniami le\u017c\u0105 terminy p\u0142atno\u015bci, zapasy, zaliczki i inwestycje.<\/p> <p>W szybko rosn\u0105cej firmie B2B ta luka zwykle si\u0119 poszerza, bo ka\u017cdy nowy kontrakt trzeba najpierw sfinansowa\u0107. Bez prognozy cash flow na 13 tygodni i projekcji na 12 miesi\u0119cy kryzys p\u0142ynno\u015bci zawsze przychodzi \u201enagle\u201d.<\/p> <h3>2. Nie wiesz, kt\u00f3re us\u0142ugi i kt\u00f3rzy klienci naprawd\u0119 przynosz\u0105 mar\u017c\u0119<\/h3> <p>Przych\u00f3d jest widoczny na pierwszy rzut oka, mar\u017ca \u2013 ju\u017c nie. Bez rozliczenia koszt\u00f3w na centra powstawania koszt\u00f3w i przypisania czasu pracy zespo\u0142u do projekt\u00f3w ka\u017cda us\u0142uga wygl\u0105da na rentown\u0105.<\/p> <p>W praktyce cz\u0119sto okazuje si\u0119, \u017ce 20% klient\u00f3w generuje wi\u0119kszo\u015b\u0107 mar\u017cy operacyjnej, a kilku najwi\u0119kszych klient\u00f3w obs\u0142ugiwanych jest poni\u017cej koszt\u00f3w. Firma ro\u015bnie wtedy w obrotach, ale skaluje r\u00f3wnie\u017c straty.<\/p> <h3>3. Decyzje inwestycyjne podejmujesz \u201ena czuja\u201d<\/h3> <p>Nowy pracownik, kolejny leasing na auto czy otwarcie drugiego oddzia\u0142u. Je\u015bli decyzj\u0119 o wydaniu kilkudziesi\u0119ciu tysi\u0119cy z\u0142otych podejmujesz na podstawie tego, ile akurat \u201ewisi\u201d na Twoim koncie firmowym, igrasz z ogniem. Saldo bankowe to przesz\u0142o\u015b\u0107 \u2013 pokazuje tylko to, co ju\u017c sp\u0142yn\u0119\u0142o. Bez rzetelnego bud\u017cetu, prognozy cash flow i analizy ryzyka dzia\u0142asz po omacku.<\/p> <p>Bardzo jasnym sygna\u0142em ostrzegawczym jest te\u017c sytuacja, w kt\u00f3rej bank lub inwestor prosi Ci\u0119 o podstawowe dane zarz\u0105dcze, a w Twojej firmie wybucha panika, bo przygotowanie prostego zestawienia zajmuje dwa tygodnie.<\/p>\n<p>Rozpoznajesz u siebie kt\u00f3ry\u015b z tych sygna\u0142\u00f3w?<\/p> <p>Zacznij od rozmowy. Powiemy, czego brakuje w Twoim obecnym planie kont i jak szybko mo\u017cna uruchomi\u0107 raportowanie rentowno\u015bci oraz prognoz\u0119 cash flow.<\/p> <p><a href=\"\/kontakt\/#appointment\">Um\u00f3w rozmow\u0119 o controllingu &rarr;<\/a><\/p>\n<h2 id=\"zewnetrzny-cfo\">Zewn\u0119trzny CFO: drugi pilot w kokpicie<\/h2> <p>W lotnictwie \u017caden du\u017cy samolot nie startuje z jednym pilotem. W firmie t\u0119 rol\u0119 pe\u0142ni dyrektor finansowy \u2013 osoba, kt\u00f3ra czyta przyrz\u0105dy, ostrzega przed turbulencjami i wsp\u00f3\u0142odpowiada za kurs.<\/p> <p>Dla wi\u0119kszo\u015bci skaluj\u0105cych si\u0119 firm etatowy CFO to jednak du\u017ce obci\u0105\u017cenie. Do\u015bwiadczony dyrektor finansowy to jedno z najwy\u017cszych wynagrodze\u0144 w strukturze, a do tego dochodz\u0105 rekrutacja, okres wdro\u017cenia i ryzyko z\u0142ego wyboru. Co wa\u017cniejsze, sam CFO bez dobrze zaprojektowanej ksi\u0119gowo\u015bci pod spodem i tak sp\u0119dzi pierwsze miesi\u0105ce na przebudowie danych, zamiast na zarz\u0105dzaniu nimi.<\/p> <h3>CFO as a Service w KFK Borowiecky<\/h3> <p>Model CFO as a Service \u0142\u0105czy dwie funkcje, kt\u00f3re w wielu firmach dzia\u0142aj\u0105 osobno i nie rozmawiaj\u0105 ze sob\u0105: pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 oraz strategiczne zarz\u0105dzanie finansami. W KFK Borowiecky oznacza to, \u017ce ten sam zesp\u00f3\u0142:<\/p> <ul> <li>projektuje polityk\u0119 rachunkowo\u015bci i Zak\u0142adowy Plan Kont pod potrzeby zarz\u0105dcze Twojej firmy;<\/li> <li>wdra\u017ca MPK, rozliczanie projekt\u00f3w i analiz\u0119 rentowno\u015bci klient\u00f3w;<\/li> <li>prowadzi ksi\u0119gi zgodnie z ustaw\u0105 o rachunkowo\u015bci i przepisami podatkowymi;<\/li> <li>buduje i aktualizuje prognozy cash flow, bud\u017cety i dashboardy zarz\u0105dcze;<\/li> <li>wspiera w kluczowych decyzjach i dostarcza profesjonalne analizy, kt\u00f3re daj\u0105 Ci twarde argumenty do samodzielnych negocjacji z bankami i inwestorami.<\/li> <\/ul> <p>Dzi\u0119ki temu dane zarz\u0105dcze nie s\u0105 osobnym projektem, kt\u00f3ry kto\u015b musi \u201ewyci\u0105gn\u0105\u0107\u201d z systemu. S\u0105 naturalnym produktem codziennej ksi\u0119gowo\u015bci. P\u0142acisz za kompetencje dyrektora finansowego w zakresie, jakiego firma faktycznie potrzebuje na obecnym etapie wzrostu.<\/p> <p><a href=\"\/uslugi-ksiegowe-kadry-i-place-controlling-kfk-borowiecky\/#service-4\">Zobacz pe\u0142ny zakres us\u0142ugi: controlling i dyrektor finansowy na godziny &rarr;<\/a><\/p> <h2>Zdejmij ta\u015bm\u0119 z przyrz\u0105d\u00f3w, zanim pojawi si\u0119 zbocze<\/h2> <p>Latanie na \u015blepo mo\u017ce si\u0119 udawa\u0107 d\u0142ugo, zw\u0142aszcza przy dobrej koniunkturze. Wcze\u015bniej czy p\u00f3\u017aniej ko\u0144czy si\u0119 jednak twardym l\u0105dowaniem: zatorem p\u0142atniczym, utrat\u0105 kluczowego klienta, odmow\u0105 kredytu \u2013 a w najgorszym razie osobist\u0105 odpowiedzialno\u015bci\u0105 zarz\u0105du za d\u0142ugi sp\u00f3\u0142ki.<\/p> <p>Dobra wiadomo\u015b\u0107 jest taka, \u017ce przyrz\u0105dy da si\u0119 w\u0142\u0105czy\u0107 w trakcie lotu. Wymaga to jednak do\u015bwiadczonej za\u0142ogi, kt\u00f3ra przeprojektuje plan kont i polityk\u0119 rachunkowo\u015bci bez zak\u0142\u00f3cania bie\u017c\u0105cych rozlicze\u0144.<\/p>\n<p>Zacznij od audytu proces\u00f3w ksi\u0119gowych<\/p> <p>Sprawdzimy, jakie dane zarz\u0105dcze Twoja ksi\u0119gowo\u015b\u0107 mo\u017ce dostarcza\u0107 ju\u017c dzi\u015b, czego brakuje w obecnym ZPK i jak szybko mo\u017cemy uruchomi\u0107 raportowanie rentowno\u015bci oraz prognoz\u0119 cash flow. Odzyskaj widoczno\u015b\u0107, zanim chmury zg\u0119stniej\u0105.<\/p> <p><a href=\"\/kontakt\/#appointment\">Um\u00f3w rozmow\u0119 z naszym zespo\u0142em &rarr;<\/a><\/p> <p>lub zadzwo\u0144: <a href=\"tel:+48885337733\">885 337 733<\/a><\/p>\n<hr> <p><strong>O autorce<\/strong><\/p> <p><strong>Joanna Kami\u0144ska<\/strong> \u2013 dyrektor finansowa i g\u0142\u00f3wna ksi\u0119gowa z ponad 25-letnim do\u015bwiadczeniem w rachunkowo\u015bci, w tym 10 lat na stanowisku dyrektor finansowej. Kierowa\u0142a m.in. finansami mi\u0119dzynarodowej grupy kapita\u0142owej notowanej na gie\u0142dzie oraz firmy dystrybucyjnej z sektora B2B o przychodach ponad 150 mln z\u0142. Pracowa\u0142a tak\u017ce w bran\u017cy deweloperskiej. W KFK Borowiecky wspiera przedsi\u0119biorstwa \u2013 od firm rodzinnych po sp\u00f3\u0142ki kapita\u0142owe \u2013 we wdra\u017caniu rachunkowo\u015bci zarz\u0105dczej i controllingu finansowego.<\/p> <p>Artyku\u0142 ma charakter informacyjny i nie stanowi porady prawnej. Ocena odpowiedzialno\u015bci cz\u0142onk\u00f3w zarz\u0105du zawsze wymaga analizy konkretnego stanu faktycznego.<\/p> <h2 id=\"faq\">Najcz\u0119stsze pytania o controlling i rachunkowo\u015b\u0107 zarz\u0105dcz\u0105<\/h2> <h3>Czym r\u00f3\u017cni si\u0119 rachunkowo\u015b\u0107 zarz\u0105dcza od rachunkowo\u015bci finansowej?<\/h3> <p>Rachunkowo\u015b\u0107 finansowa jest uregulowana ustaw\u0105 o rachunkowo\u015bci i przepisami podatkowymi. S\u0142u\u017cy odbiorcom zewn\u0119trznym: urz\u0119dom, KRS, bankom. Rachunkowo\u015b\u0107 zarz\u0105dcza nie ma narzuconej formy \u2013 dostarcza zarz\u0105dowi danych o rentowno\u015bci klient\u00f3w, us\u0142ug i projekt\u00f3w, bud\u017cet\u00f3w oraz prognoz cash flow. Obie korzystaj\u0105 z tych samych dokument\u00f3w, ale odpowiadaj\u0105 na inne pytania.<\/p> <h3>Od jakiej skali firmy warto wdro\u017cy\u0107 controlling?<\/h3> <p>Nie ma ustawowego progu. Sygna\u0142em jest moment, w kt\u00f3rym intuicja przestaje wystarcza\u0107: kilka linii biznesowych, wielu du\u017cych klient\u00f3w z d\u0142ugimi terminami p\u0142atno\u015bci, plany inwestycyjne lub rozmowy z bankiem i inwestorem. Im wcze\u015bniej plan kont zostanie przygotowany pod potrzeby zarz\u0105dcze, tym taniej i szybciej powstaje raportowanie.<\/p> <h3>Czy cz\u0142onek zarz\u0105du odpowiada za d\u0142ugi sp\u00f3\u0142ki z o.o.?<\/h3> <p>Tak. Na podstawie art. 299 KSH cz\u0142onkowie zarz\u0105du odpowiadaj\u0105 solidarnie za zobowi\u0105zania sp\u00f3\u0142ki, gdy egzekucja przeciwko niej oka\u017ce si\u0119 bezskuteczna. Za zaleg\u0142o\u015bci podatkowe odpowiadaj\u0105 na podobnej zasadzie na podstawie art. 116 Ordynacji podatkowej, a za sk\u0142adki ZUS \u2013 przez odes\u0142anie w ustawie o systemie ubezpiecze\u0144 spo\u0142ecznych. Kluczowe dla obrony jest m.in. z\u0142o\u017cenie wniosku o upad\u0142o\u015b\u0107 lub otwarcie restrukturyzacji we w\u0142a\u015bciwym czasie.<\/p> <h3>Ile kosztuje zewn\u0119trzny CFO?<\/h3> <p>Koszt zale\u017cy od zakresu: cz\u0119stotliwo\u015bci raportowania, liczby sp\u00f3\u0142ek, potrzeby bud\u017cetowania i wsparcia przy finansowaniu. W modelu CFO as a Service p\u0142acisz za kompetencje dyrektora finansowego w wymiarze, jakiego firma faktycznie potrzebuje, bez koszt\u00f3w etatu i rekrutacji. Wycen\u0119 przygotowujemy po audycie proces\u00f3w ksi\u0119gowych.<\/p>\n<em style=\"background-color:#6c140e;color:#ffffff\" ><svg xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" aria-hidden=\"true\"><use href=\"#tf-far-copyright\" xlink:href=\"#tf-far-copyright\"><\/use><\/svg><\/em> Wszelkie prawa zastrze\u017cone","_links":{"self":[{"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/pages\/414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/comments?post=414"}],"version-history":[{"count":36,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/pages\/414\/revisions"}],"predecessor-version":[{"id":729,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/pages\/414\/revisions\/729"}],"up":[{"embeddable":true,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/pages\/404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/media\/428"}],"wp:attachment":[{"href":"https:\/\/kfkborowiecky.pl\/en\/wp-json\/wp\/v2\/media?parent=414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}