{"id":1689,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1689"},"modified":"2026-10-21T08:57:40","modified_gmt":"2026-10-21T06:57:40","slug":"ledningsgrupper","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/ledningsgrupper\/","title":{"rendered":"Deltagande i ledningsgrupper"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1689\" class=\"elementor elementor-1689 elementor-38\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e47dd4 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4e47dd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-237b277 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"237b277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9985878 e-con-full ca-split e-flex e-con e-parent\" data-id=\"9985878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6fa9663 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6fa9663\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-334788e ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"334788e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Deltagande i ledningsgrupper<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af54db elementor-widget elementor-widget-html\" data-id=\"9af54db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Beslut <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12cfd80 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"12cfd80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Deltagande i ledningsgrupper<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20db09c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"20db09c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi sitter med i din ledningsgrupp och bidrar med ekonomisk och finansiell analys, uppf\u00f6ljning av m\u00e5l och ett oberoende omd\u00f6me, utan att ers\u00e4tta den som fattar besluten.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e9559b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"4e9559b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15bdf40 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"15bdf40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7fa2b4 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e7fa2b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85884c2 elementor-widget elementor-widget-html\" data-id=\"85884c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Beslut<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>LSC \u00b7 LAC<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcd6c6c e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fcd6c6c\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-d2614dd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d2614dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2cf317b e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2cf317b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5415dc9 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5415dc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65f3a45 elementor-widget elementor-widget-html\" data-id=\"65f3a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-248938e e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"248938e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10209d5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10209d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d3fb2a elementor-widget elementor-widget-html\" data-id=\"4d3fb2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Det \u00e4r en tj\u00e4nst med tekniskt st\u00f6d till ledningen: vi tar regelbundet fram och analyserar ekonomisk, finansiell och operativ information, deltar i ledningsgruppen, m\u00e4ter i vilken grad m\u00e5len uppfylls och f\u00f6resl\u00e5r \u00e5tg\u00e4rder f\u00f6r att r\u00e4tta till avvikelser, som dokumenteras i ett protokoll. Besluten fattas alltid av ledningen och styrelsen. D\u00e4rf\u00f6r erbjuder vi inte tj\u00e4nsten till organisationer som vi reviderar: art. 14.2 i den spanska revisionslagen (lag 22\/2015) \u00e5l\u00e4gger revisorn att avst\u00e5 fr\u00e5n att delta i den reviderade organisationens f\u00f6rvaltning eller beslutsfattande.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cae26c elementor-widget elementor-widget-html\" data-id=\"9cae26c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0986ec0 elementor-widget elementor-widget-html\" data-id=\"0986ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>Ledningsgruppen \u00e4r det regelbundna m\u00f6te d\u00e4r f\u00f6retagsledningen och omr\u00e5desansvariga g\u00e5r igenom hur det g\u00e5r f\u00f6r f\u00f6retaget och beslutar vad som ska g\u00f6ras. I m\u00e5nga sm\u00e5 och medelstora f\u00f6retag och familjef\u00f6retag finns detta forum, men det saknar metod: det finns inget tillf\u00f6rlitligt styrkort, siffrorna kommer sent och besluten f\u00f6ljs inte upp. V\u00e5r tj\u00e4nst inneb\u00e4r att <strong>en medarbetare fr\u00e5n byr\u00e5n knyts till ledningsgruppen som teknisk r\u00e5dgivare<\/strong>, med tre uppgifter: att ta fram och f\u00f6rklara informationen, att bidra med ett externt och objektivt perspektiv och att se till att besluten dokumenteras och f\u00f6ljs upp.<\/p><p>Vid varje m\u00f6te g\u00f6rs en noggrann uppf\u00f6ljning av f\u00f6retagets <strong>ekonomiska och finansiella utveckling<\/strong> (f\u00f6rs\u00e4ljning, marginaler, kostnader, likviditet och skulds\u00e4ttning), som j\u00e4mf\u00f6rs med de m\u00e5l som satts f\u00f6r varje omr\u00e5de, och avvikelserna analyseras. Syftet \u00e4r att maximera l\u00f6nsamheten, <em>kassafl\u00f6det<\/em> och vinsten. Fr\u00e5n varje m\u00f6te uppr\u00e4ttas ett <strong>uppf\u00f6ljningsprotokoll<\/strong> som beskriver f\u00f6retagets situation, i vilken grad m\u00e5len har uppn\u00e5tts och vilka \u00e5tg\u00e4rder som f\u00f6resl\u00e5s f\u00f6r att \u00e4ndra kurs inom omr\u00e5den med avvikelser, med ansvariga och datum.<\/p><p>Vi bidrar med erfarenheten fr\u00e5n ett revisionsf\u00f6retag registrerat i ROAC: vi kan l\u00e4sa finansiella rapporter, uppt\u00e4cka varningssignaler i tid och oms\u00e4tta dem i beslut. Men <strong>vi ers\u00e4tter inte ledningen<\/strong>. Vi f\u00f6resl\u00e5r och analyserar; det \u00e4r f\u00f6retaget som beslutar och ansvarar. Tj\u00e4nsten bygger p\u00e5 det styrkort som vi utformar inom <a href=\"\/sv\/tjanster\/foretagsstrategi\/\">f\u00f6retagsstrategi och kontrollsystem<\/a> och p\u00e5 budgetuppf\u00f6ljningen inom <a href=\"\/sv\/tjanster\/effektivitetsrevision\/\">effektivitetsrevision<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba3921b elementor-widget elementor-widget-html\" data-id=\"ba3921b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Sm\u00e5 och medelstora f\u00f6retag och familjef\u00f6retag d\u00e4r vd:n vill ha en regelbunden teknisk andra \u00e5sikt utan att anst\u00e4lla en heltidsanst\u00e4lld ekonomichef.<\/li><li>V\u00e4xande f\u00f6retag som beh\u00f6ver g\u00e5 fr\u00e5n informella m\u00f6ten till en ledningsgrupp med information, m\u00e5l och protokoll.<\/li><li>Bolag under rekonstruktion eller med likviditetsproblem som m\u00e5ste f\u00f6lja en plan f\u00f6r fortsatt livskraft m\u00e5nad f\u00f6r m\u00e5nad.<\/li><li>F\u00f6retag i generationsskifte d\u00e4r den nya ledningen vill ha st\u00f6d under \u00f6verg\u00e5ngen.<\/li><li>Bolag med investerare eller family offices som del\u00e4gare som kr\u00e4ver en strukturerad uppf\u00f6ljning av verksamhetens utveckling.<\/li><li>Styrelser som vill f\u00f6rb\u00e4ttra kvaliteten p\u00e5 den information de f\u00e5r fr\u00e5n ledningen.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f05b1c elementor-widget elementor-widget-html\" data-id=\"7f05b1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p><strong>Vem som beslutar.<\/strong> Ledningsgruppen \u00e4r inget bolagsorgan: besluten fattas av styrelsen och, i f\u00f6rekommande fall, av de befattningshavare som den delegerar till. Art. 225 LSC kr\u00e4ver att styrelseledam\u00f6terna iakttar den omsorg som en ordentlig aff\u00e4rsman ska visa, l\u00e4gger ned tillr\u00e4cklig tid och vidtar de \u00e5tg\u00e4rder som beh\u00f6vs f\u00f6r en god ledning och kontroll av bolaget, och ger dem r\u00e4tt och skyldighet att inh\u00e4mta n\u00f6dv\u00e4ndig information. Art. 249 bis LSC hindrar styrelsen fr\u00e5n att delegera bland annat fastst\u00e4llandet av allm\u00e4nna policyer och strategier och tillsynen \u00f6ver ledande befattningshavare. En extern r\u00e5dgivare bidrar med information och analys men tar inte \u00f6ver detta ansvar.<\/p><p><strong>Varningssignaler som ledningsgruppen ska bevaka.<\/strong> Ett bra styrkort uppt\u00e4cker i tid situationer med r\u00e4ttsliga f\u00f6ljder, till exempel f\u00f6rluster som g\u00f6r att det egna kapitalet understiger h\u00e4lften av aktiekapitalet, vilket \u00e4r en uppl\u00f6sningsgrund enligt art. 363.1.e LSC, eller faktisk insolvens, som inneb\u00e4r en skyldighet att ans\u00f6ka om insolvensf\u00f6rfarande inom tv\u00e5 m\u00e5nader fr\u00e5n det att den blev k\u00e4nd (art. 5.1 i den spanska konkurslagen, konsoliderad version).<\/p><p><strong>Oberoende.<\/strong> Art. 14.2 i den spanska revisionslagen, lag 22\/2015, \u00e5l\u00e4gger revisorer och revisionsf\u00f6retag, och alla personer som kan p\u00e5verka revisionens resultat, att <strong>avst\u00e5 fr\u00e5n att p\u00e5 n\u00e5got s\u00e4tt delta i den reviderade organisationens f\u00f6rvaltning eller beslutsfattande<\/strong>. Dessutom anses det enligt art. 16.1.a.1 of\u00f6renligt att vara ledande befattningshavare i den reviderade organisationen eller att vara ansvarig f\u00f6r ekonomifunktionen, tillsynen eller den interna kontrollen. D\u00e4rf\u00f6r kontrollerar vi, innan vi \u00e5tar oss uppdraget, att vi inte reviderar f\u00f6retaget eller organisationer som det har ett kontrollf\u00f6rh\u00e5llande till, och vi erbjuder inte tj\u00e4nsten till v\u00e5ra revisionskunder.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Styrelseledam\u00f6ternas omsorgsplikt<\/th><td>Art. 225 LSC<\/td><td>De ska vidta \u00e5tg\u00e4rder f\u00f6r en god ledning och kontroll och inh\u00e4mta tillr\u00e4cklig information<\/td><\/tr><tr><th scope=\"row\">Allm\u00e4nna policyer och strategier i bolag med styrelse<\/th><td>Art. 249 bis LSC<\/td><td>Befogenhet som styrelsen inte kan delegera; den externa r\u00e5dgivaren beslutar inte<\/td><\/tr><tr><th scope=\"row\">Eget kapital understiger h\u00e4lften av aktiekapitalet<\/th><td>Art. 363.1.e LSC<\/td><td>Uppl\u00f6sningsgrund, om inte kapitalet \u00f6kas eller minskas eller insolvensf\u00f6rfarande ska inledas<\/td><\/tr><tr><th scope=\"row\">Faktisk insolvens<\/th><td>Art. 5.1 TRLC (kungligt lagstiftningsdekret 1\/2020)<\/td><td>Ans\u00f6kan om insolvensf\u00f6rfarande inom tv\u00e5 m\u00e5nader<\/td><\/tr><tr><th scope=\"row\">F\u00f6retaget \u00e4r revisionskund hos byr\u00e5n<\/th><td>Art. 14.2 och 16.1.a.1 lag 22\/2015<\/td><td>Revisorn f\u00e5r inte delta i f\u00f6rvaltningen eller beslutsfattandet: tj\u00e4nsten kan inte erbjudas<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df58fc8 elementor-widget elementor-widget-html\" data-id=\"df58fc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Framtagning av information<\/h3><p>F\u00f6re varje m\u00f6te g\u00e5r vi igenom m\u00e5nads- eller kvartalsbokslutet, resultatr\u00e4kningen per omr\u00e5de, likviditeten och skulds\u00e4ttningen och tar fram en kort rapport med de v\u00e4sentliga f\u00f6r\u00e4ndringarna.<\/p><\/div><div><h3>Styrkort<\/h3><p>Vi utformar eller f\u00f6rfinar nyckeltalen (f\u00f6rs\u00e4ljning, marginal, fasta kostnader, genomsnittlig kredittid f\u00f6r kunder och leverant\u00f6rer, prognostiserad likviditet) s\u00e5 att ledningsgruppen alltid arbetar med samma m\u00e5tt.<\/p><\/div><div><h3>Deltagande i m\u00f6tena<\/h3><p>En medarbetare fr\u00e5n byr\u00e5n deltar i ledningsgruppen, f\u00f6rklarar siffrorna, st\u00e4ller fr\u00e5gor och f\u00f6resl\u00e5r alternativ, medan beslutet l\u00e4mnas \u00e5t ledningen.<\/p><\/div><div><h3>Uppf\u00f6ljningsprotokoll<\/h3><p>Vi skriver protokollet med f\u00f6retagets situation, i vilken grad m\u00e5len har uppn\u00e5tts, avvikelserna och de f\u00f6reslagna \u00e5tg\u00e4rderna, med ansvariga och datum, s\u00e5 att de kan f\u00f6ljas upp vid n\u00e4sta m\u00f6te.<\/p><\/div><div><h3>Uppf\u00f6ljning av budget och planer<\/h3><p>Vi j\u00e4mf\u00f6r utfall mot budget och f\u00f6ljer upp strategiska, operativa planer eller planer f\u00f6r fortsatt livskraft som f\u00f6retaget har antagit.<\/p><\/div><div><h3>Tidiga varningar<\/h3><p>Vi pekar i tid p\u00e5 riskindikatorer: f\u00f6rs\u00e4mrade marginaler, likviditetsproblem, brott mot finansiella \u00e5taganden eller obalans i det egna kapitalet.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-163e8ff elementor-widget elementor-widget-html\" data-id=\"163e8ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Analys av oberoende och omfattning<\/h3><p>Vi kontrollerar att det inte f\u00f6religger j\u00e4v och kommer \u00f6verens med ledningen om tj\u00e4nstens m\u00e5l, omr\u00e5den och m\u00f6tesfrekvens. Riktv\u00e4rde: 1\u20132 veckor.<\/p><\/li><li><b>02<\/b><h3>Diagnos av befintlig information<\/h3><p>Vi g\u00e5r igenom redovisningssystemet, de rapporter som redan tas fram och hur tillf\u00f6rlitliga de \u00e4r, och f\u00f6resl\u00e5r ett styrkort. Riktv\u00e4rde: 2\u20134 veckor.<\/p><\/li><li><b>03<\/b><h3>Fastst\u00e4llande av m\u00e5l<\/h3><p>Tillsammans med ledningen fastst\u00e4lls m\u00e5l per omr\u00e5de f\u00f6r r\u00e4kenskaps\u00e5ret, utifr\u00e5n budgeten eller aff\u00e4rsplanen.<\/p><\/li><li><b>04<\/b><h3>Regelbundna m\u00f6ten<\/h3><p>Normalt varje m\u00e5nad eller varje kvartal, beroende p\u00e5 f\u00f6retagets storlek och situation; vid rekonstruktioner kan t\u00e4tare m\u00f6ten vara l\u00e4mpliga. Varje m\u00f6te avslutas med ett protokoll.<\/p><\/li><li><b>05<\/b><h3>\u00c5rlig utv\u00e4rdering<\/h3><p>Vid r\u00e4kenskaps\u00e5rets slut utv\u00e4rderar vi den samlade m\u00e5luppfyllelsen, justerar nyckeltalen och fastst\u00e4ller m\u00e5len f\u00f6r n\u00e4sta r\u00e4kenskaps\u00e5r.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-102d957 elementor-widget elementor-widget-html\" data-id=\"102d957\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>R\u00e5balanser och periodiska resultatr\u00e4kningar<\/li><li>\u00c5rsbudget eller aff\u00e4rsplan<\/li><li>Likviditetsprognoser och banksaldon<\/li><li>Specifikation av krediter, l\u00e5n och finansiella \u00e5taganden<\/li><li>F\u00f6rs\u00e4ljningsrapporter per kund, produkt eller kanal<\/li><li>Organisationsschema och ansvariga f\u00f6r varje omr\u00e5de<\/li><li>Protokoll eller beslut fr\u00e5n tidigare m\u00f6ten, om s\u00e5dana finns<\/li><li>G\u00e4llande plan f\u00f6r fortsatt livskraft eller rekonstruktionsplan, i f\u00f6rekommande fall<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Styrkort med nyckeltal per omr\u00e5de<\/li><li>Ekonomisk och finansiell rapport inf\u00f6r varje m\u00f6te<\/li><li>Uppf\u00f6ljningsprotokoll fr\u00e5n varje m\u00f6te med f\u00f6reslagna \u00e5tg\u00e4rder<\/li><li>\u00c5rlig rapport om m\u00e5luppf\u00f6ljning<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fac1af4 elementor-widget elementor-widget-html\" data-id=\"fac1af4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c42dd ca-faq elementor-widget elementor-widget-accordion\" data-id=\"73c42dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r skillnaden mot att anst\u00e4lla en ekonomichef?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>En ekonomichef ing\u00e5r i organisationen och fattar f\u00f6rvaltningsbeslut. V\u00e5r tj\u00e4nst \u00e4r extern och regelbunden: vi bidrar med analys, metod och ett oberoende perspektiv vid de viktiga m\u00f6tena, utan att ta p\u00e5 oss operativa uppgifter. Det \u00e4r ett vanligt alternativ f\u00f6r f\u00f6retag som \u00e4nnu inte motiverar en heltidstj\u00e4nst.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hur ofta h\u00e5lls m\u00f6tena?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>Det vanligaste \u00e4r ett m\u00f6te varje m\u00e5nad eller varje kvartal, kopplat till periodens bokslut. Vid likviditetsproblem eller rekonstruktion kan t\u00e4tare m\u00f6ten vara l\u00e4mpliga under en period. M\u00f6tesfrekvensen best\u00e4ms fr\u00e5n b\u00f6rjan och ses \u00f6ver varje \u00e5r.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vem fattar besluten?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Alltid f\u00f6retagets ledning och styrelse. Vi f\u00f6resl\u00e5r \u00e5tg\u00e4rder, analyserar effekterna och dokumenterar dem i protokollet, men beslutet och ansvaret ligger hos styrelseledam\u00f6terna enligt den spanska lagen om kapitalbolag.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan ni delta i ledningsgruppen om ni \u00e4r v\u00e5ra revisorer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>Nej. Den spanska revisionslagen \u00e5l\u00e4gger revisorn att avst\u00e5 fr\u00e5n att p\u00e5 n\u00e5got s\u00e4tt delta i den reviderade organisationens f\u00f6rvaltning eller beslutsfattande. Om vi \u00e4r era revisorer f\u00f6resl\u00e5r vi andra tj\u00e4nster som \u00e4r f\u00f6renliga med uppdraget eller ber er att anlita en annan r\u00e5dgivare f\u00f6r ledningsgruppen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad inneh\u00e5ller uppf\u00f6ljningsprotokollet?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><p>F\u00f6retagets ekonomiska och finansiella situation, i vilken grad varje omr\u00e5des m\u00e5l har uppn\u00e5tts, de avvikelser som har uppt\u00e4ckts och de \u00e5tg\u00e4rder som f\u00f6resl\u00e5s f\u00f6r att r\u00e4tta till dem, med en ansvarig och ett datum. Vid n\u00e4sta m\u00f6te f\u00f6ljs upp vad som har gjorts.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1216\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">M\u00e5ste bokf\u00f6ringen vara \u00e0 jour f\u00f6r att vi ska kunna b\u00f6rja?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1216\"><p>Det rekommenderas. Om m\u00e5nadsboksluten inte \u00e4r tillf\u00f6rlitliga \u00e4r tj\u00e4nstens f\u00f6rsta steg att strukturera dem och fastst\u00e4lla en bokslutskalender, eftersom en ledningsgrupp som arbetar med f\u00f6rsenade eller felaktiga siffror fattar s\u00e4mre beslut.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1217\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1217\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hj\u00e4lper tj\u00e4nsten till att uppt\u00e4cka solvensproblem?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1217\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1217\"><p>Ja. Den regelbundna uppf\u00f6ljningen av likviditet, skulds\u00e4ttning och eget kapital g\u00f6r det m\u00f6jligt att i f\u00f6rv\u00e4g se situationer som f\u00f6rluster som g\u00f6r att det egna kapitalet understiger h\u00e4lften av aktiekapitalet eller sv\u00e5righeter att klara betalningarna, vilka f\u00e5r r\u00e4ttsliga f\u00f6ljder och b\u00f6r hanteras s\u00e5 tidigt som m\u00f6jligt.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mot att anst\\u00e4lla en ekonomichef?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En ekonomichef ing\\u00e5r i organisationen och fattar f\\u00f6rvaltningsbeslut. V\\u00e5r tj\\u00e4nst \\u00e4r extern och regelbunden: vi bidrar med analys, metod och ett oberoende perspektiv vid de viktiga m\\u00f6tena, utan att ta p\\u00e5 oss operativa uppgifter. Det \\u00e4r ett vanligt alternativ f\\u00f6r f\\u00f6retag som \\u00e4nnu inte motiverar en heltidstj\\u00e4nst.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur ofta h\\u00e5lls m\\u00f6tena?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det vanligaste \\u00e4r ett m\\u00f6te varje m\\u00e5nad eller varje kvartal, kopplat till periodens bokslut. Vid likviditetsproblem eller rekonstruktion kan t\\u00e4tare m\\u00f6ten vara l\\u00e4mpliga under en period. M\\u00f6tesfrekvensen best\\u00e4ms fr\\u00e5n b\\u00f6rjan och ses \\u00f6ver varje \\u00e5r.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vem fattar besluten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Alltid f\\u00f6retagets ledning och styrelse. Vi f\\u00f6resl\\u00e5r \\u00e5tg\\u00e4rder, analyserar effekterna och dokumenterar dem i protokollet, men beslutet och ansvaret ligger hos styrelseledam\\u00f6terna enligt den spanska lagen om kapitalbolag.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni delta i ledningsgruppen om ni \\u00e4r v\\u00e5ra revisorer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. Den spanska revisionslagen \\u00e5l\\u00e4gger revisorn att avst\\u00e5 fr\\u00e5n att p\\u00e5 n\\u00e5got s\\u00e4tt delta i den reviderade organisationens f\\u00f6rvaltning eller beslutsfattande. Om vi \\u00e4r era revisorer f\\u00f6resl\\u00e5r vi andra tj\\u00e4nster som \\u00e4r f\\u00f6renliga med uppdraget eller ber er att anlita en annan r\\u00e5dgivare f\\u00f6r ledningsgruppen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad inneh\\u00e5ller uppf\\u00f6ljningsprotokollet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>F\\u00f6retagets ekonomiska och finansiella situation, i vilken grad varje omr\\u00e5des m\\u00e5l har uppn\\u00e5tts, de avvikelser som har uppt\\u00e4ckts och de \\u00e5tg\\u00e4rder som f\\u00f6resl\\u00e5s f\\u00f6r att r\\u00e4tta till dem, med en ansvarig och ett datum. Vid n\\u00e4sta m\\u00f6te f\\u00f6ljs upp vad som har gjorts.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"M\\u00e5ste bokf\\u00f6ringen vara \\u00e0 jour f\\u00f6r att vi ska kunna b\\u00f6rja?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det rekommenderas. Om m\\u00e5nadsboksluten inte \\u00e4r tillf\\u00f6rlitliga \\u00e4r tj\\u00e4nstens f\\u00f6rsta steg att strukturera dem och fastst\\u00e4lla en bokslutskalender, eftersom en ledningsgrupp som arbetar med f\\u00f6rsenade eller felaktiga siffror fattar s\\u00e4mre beslut.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hj\\u00e4lper tj\\u00e4nsten till att uppt\\u00e4cka solvensproblem?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Den regelbundna uppf\\u00f6ljningen av likviditet, skulds\\u00e4ttning och eget kapital g\\u00f6r det m\\u00f6jligt att i f\\u00f6rv\\u00e4g se situationer som f\\u00f6rluster som g\\u00f6r att det egna kapitalet understiger h\\u00e4lften av aktiekapitalet eller sv\\u00e5righeter att klara betalningarna, vilka f\\u00e5r r\\u00e4ttsliga f\\u00f6ljder och b\\u00f6r hanteras s\\u00e5 tidigt som m\\u00f6jligt.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3321148 elementor-widget elementor-widget-html\" data-id=\"3321148\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas), art. 14 och 16<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Konsoliderad text av spanska lagen om kapitalbolag (Ley de Sociedades de Capital), art. 225, 249 bis och 363<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2020, spanska konkurslagen, konsoliderad text (Texto refundido de la Ley Concursal), art. 5<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021, spanska revisionsf\u00f6rordningen (Reglamento de desarrollo de la Ley de Auditor\u00eda de Cuentas)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e96f065 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"e96f065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f00f050 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"f00f050\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d60d110 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d60d110\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0aad7ac e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"0aad7ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c370e ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a7c370e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-decac4c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"decac4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed7f744 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"ed7f744\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-47da90c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"47da90c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36ed495 elementor-widget elementor-widget-html\" data-id=\"36ed495\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9db543e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9db543e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Finansiell due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f285581 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f285581\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Grundlig analys vid f\u00f6retagsf\u00f6rv\u00e4rv, f\u00f6rs\u00e4ljningar och omstruktureringar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8e7c2 elementor-widget elementor-widget-html\" data-id=\"8f8e7c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell due diligence<\/span><span>Skattem\u00e4ssig due diligence<\/span><span>Arbetsr\u00e4ttslig due diligence<\/span><span>Riskkapital och family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f3917 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c7f3917\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-46f3982 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"46f3982\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsvardering\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27092bb elementor-widget elementor-widget-html\" data-id=\"27092bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae772e7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ae772e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsv\u00e4rdering<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c509676 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c509676\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oberoende v\u00e4rderingar av bolag, verksamheter och f\u00f6retagstillg\u00e5ngar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9126c2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d9126c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-b0661ad e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b0661ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/livskraftsplaner\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4cf996 elementor-widget elementor-widget-html\" data-id=\"a4cf996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6c0ca4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"d6c0ca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planer f\u00f6r fortsatt livskraft<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef999 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7bef999\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Utv\u00e4rdering av aff\u00e4rsplaner och analys av ekonomisk och finansiell livskraft.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6160c0e elementor-widget elementor-widget-html\" data-id=\"6160c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell rekonstruktion<\/span><span>Aff\u00e4rsplaner<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf3999a ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bf3999a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06e3998 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"06e3998\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8c798c8 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8c798c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1b17d5 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"d1b17d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 deltagande i ledningsgrupper<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afdb593 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"afdb593\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b38fad e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"6b38fad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c35ac2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"7c35ac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88bb654 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"88bb654\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tekniskt st\u00f6d i ledningsgrupper: styrkort, m\u00e5luppf\u00f6ljning, likviditet och protokoll med korrigerande \u00e5tg\u00e4rder. Oberoendet analyseras f\u00f6re varje uppdrag.<\/p>\n","protected":false},"author":1,"featured_media":764,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1689","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e5dgivare i ledningsgrupper i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Tekniskt st\u00f6d i ledningsgrupper: styrkort, m\u00e5luppf\u00f6ljning, likviditet och protokoll med korrigerande \u00e5tg\u00e4rder. 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