{"id":16411,"date":"2026-11-10T08:36:35","date_gmt":"2026-11-10T07:36:35","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=services&#038;p=16411"},"modified":"2026-11-10T08:40:43","modified_gmt":"2026-11-10T07:40:43","slug":"finanszirozasi-hiany-szamitasa","status":"publish","type":"services","link":"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/allami-tamogatasok\/finanszirozasi-hiany-szamitasa\/","title":{"rendered":"Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa annak meghat\u00e1roz\u00e1s\u00e1ra szolg\u00e1l, hogy egy beruh\u00e1z\u00e1si vagy fejleszt\u00e9si projekt megval\u00f3s\u00edt\u00e1s\u00e1hoz mekkora \u00e1llami t\u00e1mogat\u00e1s indokolt \u00e9s ar\u00e1nyos. A vizsg\u00e1lat sor\u00e1n a t\u00e1mogat\u00e1ssal megval\u00f3sul\u00f3 projekt p\u00e9nz\u00fcgyi eredm\u00e9nyeit egy re\u00e1lis t\u00e9nyellent\u00e9tes forgat\u00f3k\u00f6nyvvel kell \u00f6sszevetni, figyelembe v\u00e9ve a v\u00e1llalkoz\u00e1s megt\u00e9r\u00fcl\u00e9si elv\u00e1r\u00e1sait, a relev\u00e1ns p\u00e9nz\u00e1raml\u00e1sokat \u00e9s a megfelel\u0151 diszkontr\u00e1t\u00e1t. A szakszer\u0171en fel\u00e9p\u00edtett p\u00e9nz\u00fcgyi modell nemcsak a maxim\u00e1lisan indokolhat\u00f3 t\u00e1mogat\u00e1si \u00f6sszeg meghat\u00e1roz\u00e1s\u00e1t seg\u00edti, hanem a t\u00e1mogat\u00e1s sz\u00fcks\u00e9gess\u00e9g\u00e9t \u00e9s \u00f6szt\u00f6nz\u0151 hat\u00e1s\u00e1t is al\u00e1t\u00e1masztja.<\/strong><\/p>\n\n\n\n<h2 id=\"h-finanszirozasi-hiany-szamitasa-mikor-szukseges-elvegezni\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-1\" style=\"color:#ab0e1e\"><strong>Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa: mikor sz\u00fcks\u00e9ges elv\u00e9gezni?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az uni\u00f3s \u00e1llami t\u00e1mogat\u00e1si szab\u00e1lyok szerint csak annyi t\u00e1mogat\u00e1s adhat\u00f3 egy-egy kedvezm\u00e9nyezett sz\u00e1m\u00e1ra, amennyi a projekt megval\u00f3s\u00edt\u00e1s\u00e1hoz val\u00f3ban sz\u00fcks\u00e9ges. A finansz\u00edroz\u00e1si hi\u00e1ny (funding gap) szakszer\u0171 kisz\u00e1m\u00edt\u00e1sa \u00e9s al\u00e1t\u00e1maszt\u00e1sa ez\u00e9rt gyakran a t\u00e1mogat\u00e1s j\u00f3v\u00e1hagy\u00e1s\u00e1nak alapfelt\u00e9tele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A sz\u00e1m\u00edt\u00e1s jellemz\u0151en a projekt re\u00e1lis t\u00e9nyellent\u00e9tes (counterfactual) forgat\u00f3k\u00f6nyv\u00f6n \u00e9s a v\u00e1llalkoz\u00e1s szok\u00e1sos megt\u00e9r\u00fcl\u00e9si elv\u00e1r\u00e1s\u00e1n alapul. Ez igazolja, hogy a t\u00e1mogat\u00e1s m\u00e9rt\u00e9ke a sz\u00fcks\u00e9ges minimumra, azaz a finansz\u00edroz\u00e1si hi\u00e1nyra korl\u00e1toz\u00f3dik, ez\u00e9rt ar\u00e1nyos \u00e9s \u00f6szt\u00f6nz\u0151 hat\u00e1s\u00fa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sra van sz\u00fcks\u00e9g t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az Eur\u00f3pai Bizotts\u00e1ghoz bejelentend\u0151 nagy \u00f6sszeg\u0171 region\u00e1lis beruh\u00e1z\u00e1si \u00e9s egyedi t\u00e1mogat\u00e1sokn\u00e1l,<\/li>\n\n\n\n<li>a CISAF keret\u00e9ben ny\u00fajtott dekarboniz\u00e1ci\u00f3s, meg\u00fajul\u00f3 energi\u00e1s \u00e9s tiszta technol\u00f3giai t\u00e1mogat\u00e1sokn\u00e1l (a Bizotts\u00e1g ehhez saj\u00e1t sz\u00e1m\u00edt\u00e1si sablont is k\u00f6zz\u00e9tett),<\/li>\n\n\n\n<li>a k\u00f6rnyezetv\u00e9delmi \u00e9s energetikai t\u00e1mogat\u00e1sokn\u00e1l, valamint egyes infrastruktur\u00e1lis beruh\u00e1z\u00e1sokn\u00e1l,<\/li>\n\n\n\n<li>a k\u00f6z\u00f6s eur\u00f3pai \u00e9rdeket szolg\u00e1l\u00f3 fontos projektekben (IPCEI) val\u00f3 r\u00e9szv\u00e9telkor.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-a-leggyakoribb-kihivasok\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2\" style=\"color:#ab0e1e\"><strong>A leggyakoribb kih\u00edv\u00e1sok<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1s elk\u00e9sz\u00edt\u00e9se sor\u00e1n sz\u00e1mos szakmai k\u00e9rd\u00e9s mer\u00fclhet fel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A leggyakoribb probl\u00e9m\u00e1k:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nem megfelel\u0151en al\u00e1t\u00e1masztott t\u00e9nyellent\u00e9tes forgat\u00f3k\u00f6nyv,<\/li>\n\n\n\n<li>irre\u00e1lis \u00fczleti terv,<\/li>\n\n\n\n<li>nem megfelel\u0151 diszkontr\u00e1ta,<\/li>\n\n\n\n<li>hib\u00e1s k\u00f6lts\u00e9gbesorol\u00e1s,<\/li>\n\n\n\n<li>hi\u00e1nyos p\u00e9nz\u00fcgyi modell,<\/li>\n\n\n\n<li>nem megfelel\u0151 \u00e9rz\u00e9kenys\u00e9gvizsg\u00e1latok,<\/li>\n\n\n\n<li>a Bizotts\u00e1g elv\u00e1r\u00e1sait\u00f3l elt\u00e9r\u0151 m\u00f3dszertan alkalmaz\u00e1sa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mivel ezek a k\u00e9rd\u00e9sek k\u00f6zvetlen\u00fcl befoly\u00e1solj\u00e1k a t\u00e1mogathat\u00f3 \u00f6sszeg nagys\u00e1g\u00e1t, a sz\u00e1m\u00edt\u00e1s elk\u00e9sz\u00edt\u00e9se speci\u00e1lis p\u00e9nz\u00fcgyi \u00e9s \u00e1llami t\u00e1mogat\u00e1si szak\u00e9rtelmet ig\u00e9nyel.<\/p>\n\n\n\n<h2 id=\"h-az-andersen-szolgaltatasai-finanszirozasi-hiany-szamatasa-kapcsan\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3\" style=\"color:#ab0e1e\"><strong>Az Andersen szolg\u00e1ltat\u00e1sai finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1mat\u00e1sa kapcs\u00e1n<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fel\u00e9p\u00edtj\u00fck a projekt p\u00e9nz\u00fcgyi modellj\u00e9t a Bizotts\u00e1g \u00e1ltal elv\u00e1rt m\u00f3dszertan \u00e9s sablonok szerint.<\/li>\n\n\n\n<li>Kidolgozzuk \u00e9s al\u00e1t\u00e1masztjuk a t\u00e9nyellent\u00e9tes forgat\u00f3k\u00f6nyvet \u00e9s a megt\u00e9r\u00fcl\u00e9si k\u00fcsz\u00f6b\u00f6t.<\/li>\n\n\n\n<li>Kisz\u00e1m\u00edtjuk a finansz\u00edroz\u00e1si hi\u00e1nyt \u00e9s a t\u00e1mogat\u00e1s maxim\u00e1lis \u00f6sszeg\u00e9t.<\/li>\n\n\n\n<li>K\u00e9pviselj\u00fck a sz\u00e1m\u00edt\u00e1st a t\u00e1mogat\u00e1st ny\u00fajt\u00f3 hat\u00f3s\u00e1gokkal \u00e9s sz\u00fcks\u00e9g eset\u00e9n az Eur\u00f3pai Bizotts\u00e1ggal folytatott egyeztet\u00e9seken.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/allami-tamogatasok\/\">Az Andersen \u00e1llami t\u00e1mogat\u00e1sok kapcs\u00e1n ny\u00fajtott tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sainak \u00e1ltal\u00e1nos le\u00edr\u00e1sa ezen az oldalon \u00e9rhet\u0151 el.<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#ab0e1e;font-size:17px\"><strong>L\u00e9pjen kapcsolatba vel\u00fcnk!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa \u00e1llami t\u00e1mogat\u00e1sokhoz: p\u00e9nz\u00fcgyi modellez\u00e9s, t\u00e9nyellent\u00e9tes forgat\u00f3k\u00f6nyv \u00e9s t\u00e1mogat\u00e1si \u00f6sszeg meghat\u00e1roz\u00e1sa.<\/p>\n","protected":false},"featured_media":16412,"parent":16373,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":["post-16411","services","type-services","status-publish","has-post-thumbnail","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa - Andersen<\/title>\n<meta name=\"description\" content=\"Finansz\u00edroz\u00e1si hi\u00e1ny sz\u00e1m\u00edt\u00e1sa \u00e1llami t\u00e1mogat\u00e1sokhoz: p\u00e9nz\u00fcgyi modellez\u00e9s, t\u00e9nyellent\u00e9tes forgat\u00f3k\u00f6nyv \u00e9s t\u00e1mogat\u00e1si 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