Važnost internih kontrola za uspješno upravljanje poslovanjem uslužnog poduzeća

undergraduate thesis

• Title (english): The importance of internal controls for the successful management of a service company
• Author: Marija Mužić
• Mentor: Petra Halar (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Svako poduzeće ima odgovarajuću prilagođenu organizacijsku strukturu koja mu omogućava ostvarivanje postavljenih ciljeva i općenito uspješno upravljanje poslovanjem. Cjelokupna organizacijska struktura mora biti podvrgnuta kontroli kako bi poduzeće moglo pravilno funkcionirati. Postoje različite vrste i oblici internih kontrola, ovisno o promatranim kriterijima podjele. Interne kontrole se mogu definirati kao skup metoda, postupaka, instrumenata ili tehnika koji su ugrađeni u samu... More organizacijsku strukturu poduzeća. Upravljačke strukture poduzeća, primarno izvršni menadžment, interne kontrole oblikuje tako da bi se moglo utvrditi jesu li ciljevi poduzeća ostvareni. Navedeni ciljevi podrazumijevaju osigurati pouzdano financijsko i nefinancijsko izvještavanje o poslovanju poduzeća, uskladiti cjelokupno poslovanje poduzeća sa zakonskim propisima i ostalim regulativama te učinkovito i djelotvorno obavljati svakodnevne poslovne operacije, što sve zajednički vodi prema zaštiti imovine i uspješnome upravljanju poslovanjem poduzeća. U suvremenom dobu, obilježenom postpandemijskim razdobljem nakon završetka pandemije respiratorne bolesti COVID-19, digitalizacijom i povezanim rizicima, za upravljačke strukture poduzeća je izuzetno važno oblikovati učinkovit i djelotvoran sustav internih kontrola kako bi se pridonosilo ostvarivanju postavljenih ciljeva i uspješnom poslovanju. COSO okvir sustava internih kontrola je jedan od okvira za oblikovanje, implementaciju i procjenu sustava internih kontrola poduzeća. Njegovi ciljevi i komponente, koje su potkrijepljene načelima i točkama fokusa, daju početni okvir i predstavljaju viziju kako bi sustav internih kontrola trebao biti oblikovan i funkcionirati u određenim poduzećima, uključujući i uslužna poduzeća, uvažavajući pritom njihove specifičnosti poslovanja. Uslužna poduzeća predstavljaju vrlo važan segment gospodarstva, a njihova djelatnost zapravo podrazumijeva povezivanje proizvodnje i prodaje. Da bi izvršni menadžment uslužnih poduzeća uspješno upravljao njihovim poslovanjem, vrlo važno je uspostaviti odgovarajući sustav internih kontrola te kontinuirano procjenjivati njegovu učinkovitost i djelotvornost, kao i prilagođavati sustav promijenjenim suvremenim uvjetima poslovanja. Ovim završnim radom prikazale su se, dakle, uloga i važnost internih kontrola za uspješno upravljanje poslovanjem uslužnih poduzeća u suvremenim uvjetima poslovanja. Less

Abstract (english)

Every company has an appropriate adjusted organizational structure that enables it to achieve its objectives and generally run its business successfully. The entire organizational structure must be controlled in order for a company to function properly. There are different types and forms of internal controls, depending on the observed classification criteria. The internal controls can be defined as a set of methods, procedures, instruments or techniques that are incorporated into... More the organizational structure of a company. The governance structures of a company, primarily the executive management, designs internal controls in such a way that it can be determined whether the objectives of a company have been achieved. These objectives include to ensure reliable financial and non-financial reporting about company’s business, to comply overall company’s business with laws and other regulations, and to effectively and efficiently perform business operations, all of which together lead to the protection of company’s assets and the successful management of its operations. In the modern era, characterized by the post-pandemic period after the end of the respiratory disease COVID-19 pandemic, digitalization and related risks, for the governance structures of a company it is of utmost importance to design an effective and efficient system of internal controls in order to contribute to the achievement of set objectives and successful business. The COSO framework of the system of internal controls is one of the frameworks for designing, implementing and assessing of the company’s system of internal controls. Its objectives and components, supported by the principles and points of focus, give an initial frame and show a vision of how a system of internal controls should function in certain companies, including service companies, while taking into consideration their specifics. Service companies represent an important segment of the economy because their activity is essentially connecting production and sale. For service companies’ executive management to successfully manage their business, it is important to establish an appropriate system of internal controls and to continuously assess its effectiveness and efficiency, as well as to adjust the system to the changing modern business conditions. Thus, this final thesis presented the role and importance of internal controls for the successful management of service companies in the modern business conditions. Less

• Keywords: interne kontrole; COSO okvir; upravljanje poduzećem; uslužna poduzeća
• Keywords (english): internal controls; COSO framework; management of a company; service companies
• Language: croatian
• URN:NBN: urn:nbn:hr:148:953611
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-09-27 10:51:32