2013, vol. 59, br. 1, str. 205-212
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Značaj finansijske kontrole i nadzora male firme
The importance of financial control and supervision of a small company
Business School of Niš, Niš
Sažetak
U radu se govori o metodu finansijskog planiranja koji se javlja kao instrument finansijskog upravljanja i predstavlja osnovu poslovanja male firme. Pošto postoje dva aspekta kontrole, eksterni i interni, akcenat je dat na interni oblik, jer ona označava skup mera koje preduzima menadžment u smislu ostvarivanja poslovnih ciljeva. Te mere se mogu definisati kao: zaštita imovine od preteranog trošenja, obezbeđenje pouzdanosti računovodstvenih podataka, dosledna realizacija poslovne politike u svim delovima privrednog društva i ocenjivanje rada sektora, zaposlenih i menadžmenta. Informisanje i uveravanje menadžmenta da se svi delovi male firme pridržavaju osnove poslovnog plana i poslovne politike u analiziranom periodu, smatra se temeljnim zadatkom internog nadzora. Finansijska kontrola može biti: preventivna i naknadna. Dok preventivnom kontrolom dolazimo do informacija o poslovnim radnjama, naknadna kontrola omogućuje nam da se na osnovu pribavljenih informacija sagledaju nedostaci u utvrđivanju i sprovođenju finansijske politike u proteklom periodu. Na osnovu tog saznanja organi u finansijama koriste naknadnu kontrolu kao osnov za donošenje poslovnih odluka o budućim poslovima, a koriste je i radi korekcije već obavljenih poslova, odnosno radi otklanjanja njihovih posledica, ako je nužno i mogućno.
Abstract
This paper deals with the method of financial planning which is presented as the instrument of financial managing. It represents the basis of small business management. Since there are two aspects of control, internal and external, the emphasis is put on internal aspect, for it represents the sum of measures which the management puts into action in order to accomplish the business goals. Those measures could be defined as: the protection of property from excessive spending, providing the reliability of accounting data, consistent realization of business politics in all areas of operation, as well as grading the overall performance of sectors, employees and company management. To inform and assure the management that all sectors of small business are realizing the basic business plan and politics in the analyzed period, is considered to be the fundamental task of internal supervision. The financial control can be: preventive or subsequent. While the preventive control acquires information on business actions, the subsequent control allows us to perceive the disadvantages in determining and applying the financial politics in the previous period. Based on that knowledge, the management in finances uses the subsequent control as the basis for making business decisions regarding the future actions. Moreover, it is also being used for correcting the already undertaken actions and reducing their effects, if possible or necessary.
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