Poslovodno računovodstvo ima pri ustvarjanju vrednosti podjetij pomembno vlogo pri vseh njegovih funkcijah, tudi pri temeljnih izvajalnih funkcijah. V prispevku so predstavljene odločitve pri nabavni in naložbeni funkciji. Na podlagi odgovorov slovenskih podjetij na vprašanja v vprašalnikih za leto 2006 je pri nabavni funkciji analizirana najprej njena vsebina, nato pa odločitve o nabavi materiala ali lastni proizvodnji, velikost stroškov materiala v celotnem prihodku, optimalno naročilo in točka ponovnega naročila, preverjene pa so nekatere trditve glede učinkovitosti nabavne funkcije. Pri naložbeni funkciji pa so poleg njene opredelitve predstavljeni uporaba sodil naložbenja, viri financiranja in vzroki zamenjave osnovnih sredstev, preverjene pa so nekatere trditve glede vpliva naložb na uspešnost podjetij.

Managerial accounting has an important role in value creation of companies in all its functions, also in fundamental implementing functions. This paper presents the decisions in the purchasing function and investment function. On the basis of answers from Slovenian companies to questions in questionnaires for the year 2006, the purchasing function is first analysed with respect to its contents, and then with respect to decisions on the purchase of materials or on own production, size of material costs in aggregate income, the optimum purchase order and repeated order. In addition, certain assertions regarding the efficiency of the purchasing function have been reviewed. As regards the investment function, the paper presents, besides its definition, the use of investment criteria, sources of financing, and reasons for replacement of fixed assets. In addition, certain assertions regarding the impact of investments on business performance have been reviewed.