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2019, vol. 21, br. 2, str. 131-143
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Ocena prioritetnih ciljeva i funkcionisanje interne kontrole u preduzećima Šumadijskog i Raškog okruga
Evaluation of priority objectives and the functioning of internal control in companies of Sumadija and Raska districts
Projekat: Istraživanje kogeneracionih potencijala u komunalnim i industrijskim energanama Republike Srbije i mogućnosti za revitalizaciju postojećih i gradanju novih kogeneracionih postrojenja (MPNTR - 42013)
Sažetak
Bez postojanja sistema interne kontrole, u današnjim uslovima poslovanja upravljanje preduzećem bilo bi nezamislivo. Zahvaljujući kontroli, omogućeno je izvršavanje poslovnih aktivnosti u skladu sa planom, putem preventivnog suzbijanja devijantnih pojava koje bi mogle da ugroze ostvarenje definisanih ciljeva. Ukoliko sistem ne bi bio uspostavljen, preduzeće se potencijalno izlaže značajnim gubicima, čiji krajnji rezultat može biti propast i nestanak preduzeća. Cilj ovog rada je da ukaže na rangiranje i značaj pojedinih ciljeva sistema interne kontrole u praksi poslovanja preduzeća i, s tim u vezi, na potrebu uspostavljanja adekvantih kontrolnih aktivnosti kao dodatne mere za obezbeđenje ostvarenja proklamovanih poslovnih ciljeva preduzeća. Istraživanje je pokazalo da je najbolje rangirani cilj interne kontrole unapređenje tačnosti i pouzdanosti knjigovodstvenih i operativnih podataka, što ukazuje da preduzeća eksternu odgovornost prema regulatorima vide kao prioritet u svom poslovanju. Najniže rangiran cilj ocena poslovne efikasnosti govori u prilog sekundarnog položaja potreba internog informisanja u odnosu na eksterne izveštajne zahteve. U radu je učinjen pokušaj sveobuhvatne analizire načina implementacije interne kontrole u najvažnijim funkcijama preduzeća: prodaje, nabavke, proizvodnje, kadrovske, i finansijske funkcije.
Abstract
Without the existence of a internal control system in today's conditions of business operations, managing a company would be unthinkable. The presence of control allows the performance of business activities according to a plan through the preventive suppression of the deviant phenomena that could jeopardize the realization of defined objectives. If the system were not established, the company would potentially be exposed to significant losses, whose final result could be the failure and disappearance of the company. This paper is aimed at indicating the ranking and significance of the individual objectives of the internal control system in our companies' business operations practice and, in this regard, the need for the establishment of appropriate control activities as an additional measure for securing the achievement of the proclaimed business objectives of the company. The research has shown that the best-ranked objective of internal control is the improvement of the accuracy and reliability of bookkeeping and operational data, which indicates that companies see regulators' external responsibility as a priority in their business operations. The lowest-ranked objective - the evaluation of business efficiency, speaks in favor of the secondary position of the needs of internal informing in relation to external report demands. In the paper, an attempt was made to comprehensively analyze the way in which internal control is implemented in a company's most important functions, namely the functions of sales, supply, production, human resources, and the financial function.
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