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2020, vol. 45, br. 2, str. 21-27
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Značaj pripreme revizijskog izveštaja za top menadžment poljoprivrednog preduzeća
Importance of preparing the audit report for the top management of an agricultural enterprise
aUniverzitet u Novom Sadu, Fakultet tehničkih nauka, Srbija bUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica, Srbija cJKP "Gradsko Zelenilo Novi Sad", Novi Sad
e-adresa: slobodan.popovic49@gmail.com
Sažetak
Uvedena revizija u poslovanje i upravljanje poljoprivrednog preduzeća može da doprinese poboljšanju upravljanja preduzeća. Time se može smanjiti rizik po poslovanje top menadžmenta poljoprivrednog preduzeća. Menadžment treba posmatrati kao organ preduzeća koji je u stalnom traganju za poboljšanjem upravljanja preduzeća. Procesi uspostavljanja revizijskih mehanizama treba da posluže poboljšanju ukupnog upravljanja poljoprivrednog preduzeća. Revizija može da pruži punu podršku menadžmentu. Autori ističu da je njihov doprinos u ovom radu pre svega usmeren na utvrđivanje prve faze u procesu formiranja revizijskog kontrolnog mehanizma u preduzeću, preciznije istaknuto, reč je o fazi pripreme revizijskog izveštaja koji se dostavlja top menadžmentu i na osnovu kojeg on dalje donosi odluke vezane za upravljanje.
Abstract
Introduced audit in business and management of an agricultural enterprise can contribute to improving the management of the enterprise. This can reduce the risk to the top management of an agricultural enterprise. Management should be seen as an organ of the enterprise which is constantly looking for improvement of the management of the enterprise. The processes for establishing audit mechanisms should serve to improve the overall management of the agricultural enterprise. Audit can provide full support to management. The authors point out that their contribution in this paper is primarily aimed at identifying the first stage in the process of forming an audit control mechanism in the company, more specifically, the stage of preparation of the audit report submitted to top management and on the basis of which it further makes management decisions.
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