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2021, vol. 46, iss. 1, pp. 47-53
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Movement of documentation as a part of the audit reporting of top agricultural company management
Kretanje dokumentacije u sklopu revizijskog izveštavanja top menadžmenta poljoprivrednog preduzeća
aUniversity of East Sarajevo, Faculty of Economics - Pale, Republic of Srpska, B&H bMegatrend University, Faculty of Business Studies, Belgrade, Serbia cJavno komunalno preduzeće, "Gradsko Zelenilo", Novi Sad
email: slobodan.popovic49@gmail.com
Abstract
The movement of documentation as part of an implemented audit in the operations and management of an agricultural enterprise can contribute to improving the operation and management of an agricultural enterprise. This generally reduces the risk to the business of the agricultural enterprise. The movement of documentation within the company is done constantly. In this movement it is possible to make mistakes and omissions that will lead to worse business results of the company, which are essentially a consequence of poor internal factors of organization of work and business of top management. Therefore, the authors draw attention to the importance of establishing audit mechanisms that will contribute to improving the overall management of the agricultural enterprise, through better organization of the flow of documentation in the agricultural enterprise. The authors point out that their contribution in this paper is primarily focused on highlighting the importance of the movement of documentation within the company, which is the basis of audit monitoring and giving recommendations to the top management, who will then have the opportunity to make valid business decisions.
Sažetak
Kretanje dokumentacije u sklopu implementirane revizije u poslovanju i upravljanju poljoprivrednog preduzeća može da doprinese poboljšanju rada i upravljanja poljoprivrednog preduzeća. Time se generalno smanjuje rizik po poslovanje poljoprivrednog preduzeća. Kretanje dokumentacije unutar preduzeća se obavlja konstantno. U tom kretanju moguće su greške i propusti koji će dovesti do lošijih poslovnih rezultata preduzeća, koji su suštinski posledica loših internih faktora organizacije rada i poslovanja top menadžmenta. Zato, autori rada skreću pažnju na značaj uspostavljanja revizijskih mehanizama koji će doprineti poboljšanju ukupnog upravljanja poljoprivrednog preduzeća, putem bolje organizacije toka kretanja dokumentacije u poljoprivrednom preduzeću. Autori ističu da je njihov doprinos u ovom radu pre svega usmeren na isticanju značaja kretanja dokumentacije unutar preduzeća, koje se nalazi u osnovi revizijskog praćenja i davanja preporuka revizora top menadžmentu, koji će nakon toga imati priliku da donese validne poslovne odluke.
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