K Knowledge HF-D8.4-003 cross-sector 10 umiejętności
Reading and interpreting financial reports
Reads balance sheet, profit and loss account and cash flow statement and derives from these how an organisation or unit stands financially.
W jaki sposób serwis hrmforce to mierzy
- Metoda oceny
- Knowledge test · rho 0.40 (SD 0.13)
- hrmforce narzędzie
- Knowledge test (client-specific)
- Kompetencje (50-ramowe)
- Judgment
- Możliwość szkolenia
- high
- Prognoza popytu na lata 2026–2030
- stable
Test of declarative job knowledge, usually assembled per client.
Kotwice behawioralne
| Poziom | Zachowanie na tym poziomie |
|---|---|
| N1 Guided | Points out the revenue, cost and result items in a periodic report and names the period used. works under supervision and follows instruction · routine, one variable at a time · own task |
| N3 Proficient | Compares reports across several periods, calculates ratios and names which items explain the deviation. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process |
| N5 Leading | Assesses annual accounts and management reports of the organisation, sets the reporting standard and advises the board on it. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession |
N2 i N4 celowo nie zostały przypisane do konkretnych punktów odniesienia. Oceniający umieszczają je pomiędzy punktami odniesienia, zgodnie z konwencją O*NET.
Podstawowe umiejętności
Umiejętności te dziedziczą ścieżkę oceny oraz punkty odniesienia behawioralne tej konstrukcji.
| T | Umiejętności | Definicja | Prognoza popytu na lata 2026–2030 |
|---|---|---|---|
| K | Reading a balance sheet Balance sheet | Reads assets, liabilities and equity on the balance sheet and names what stands out. | stable |
| K | Reading a profit and loss account Profit and loss | Reads revenue, costs and result in the income statement and recognises the main items. | stable |
| K | Reading a cash flow statement Cash flow statement | Reads cash flows from operations, investment and financing and explains the change in cash position. | stable |
| K | Calculating financial ratios Financial ratios | Calculates ratios such as current ratio, return and turnover rate and explains the outcome. | stable |
| K | Assessing solvency and liquidity Solvency and liquidity | Assesses with ratios whether an organisation can meet obligations in the short and long term. | stable |
| K | Interpreting management reporting Management reporting | Extracts the main variances and trends from periodic reporting and formulates questions. | stable |
| K | Understanding the annual accounts Annual accounts | Understands structure, notes and valuation principles of annual accounts and the role of the auditor. | stable |
| K | Assessing creditworthiness Credit assessment | Assesses with figures, payment behaviour and credit information whether a customer or supplier is reliable. | stable |
| K | Understanding depreciation and provisions Depreciation and provisions | Explains how depreciation, provisions and reserves affect the result and the balance sheet. | stable |
| T | Reading a finance report in Power BI | Navigates a financial dashboard, filters on period and unit and interprets the figures. | stable |