DOAJ (DOAJ: Directory of Open Access Journals), 2020
Social medicine is a segment of public health services aiming to improve the population's health ... more Social medicine is a segment of public health services aiming to improve the population's health through various preventive programmes and activities. is is why the metrics of performance measurement can be a challenge, because these are activities with a qualitative outcome that requires a time lag. e research subject is the assessment of effectiveness of social medicine programmes implemented in the public health system of the Republic of Croatia. For this empirical research, data were used by the county's Teaching Institute of Public Health, Social Medicine Department. e department has three basic objectives: to assess the health and health needs of the population, to develop public health policy, and to ensure the implementation of effective programmes. e aim of this research is to find the metrics that will be useful for the final outcome assessment of social medicine activities. e theory and the concept of the Balanced Scorecard (BSC) are relevant for the field of health care, but there is not much research on applying the BSC in preventive activities, especially those in the field of social medicine. Adjusted Balanced Scorecard is proposed for improving the effectiveness of performance assessment of current and future results. In a modified BSC, its perspectives and metrics help to achieve the set objectives and report critical outcomes through a strategic map. is research confirms the applicability and flexibility of the BSC and contributes to developing a set of common indicators that reflect the qualitative aspects of activities and enable effectiveness assessment of social medicine activities.
The results of many researches conducted on performance measurement systems point out that measur... more The results of many researches conducted on performance measurement systems point out that measuring is very important tool for decision-making process and management efficiency. But decision what is more important for corporate reputation- financial or non-financial measures still remain a critical issue. Financial measures have long been used to evaluate performance, but increased complexity of performing more and more emphasized other non-financial criteria in evaluation of success. Especially today in so-called globalization system of performing, companies are faced with need to evaluate each other creditworthiness and reputations. For the purposes of risk avoiding, proper choices of information are still very useful. But moreover it is important to emphasize how an enterprise is evaluated through its relations toward some social and environmental needs. Corporate social responsibility is becoming increasingly important in governing process. Thus to measure reputations from the social aspects, i.e. an enterprises attitude toward stakeholders and other social issues started to be crucial. The paradigm of success is evidentially changing and orientation to the profit is replaced with orientation to a broader concept of social success. In that case reporting system of corporate reputation need to be changed and replaced with more non-financial or qualitative measures. Difficulties in quality measuring remain always a bit of a problem and need more use of analytical methods in the evaluation process. Thus the aim of this research was to investigate non-financial measurement and reporting system for the purposes of assessment of the reputation of enterprise. Moreover, whether non-financial measures have an influence on corporate reputation, or the social orientation is just a way to show attempt of the enterprises to follow low requirements and ethical principles. This research explored situation in emerging country, which should follow EU and global requirements. Enterprises are faced with global market and the only way to be competitive is quality. In that case its reputation is highly recommended and should be measure in the best way. For reaching conclusions relating to non-financial reporting measures and reputation of the enterprises, empirical research is used as well.
The purpose of this paper is to result of research regarding how the transitional process in post... more The purpose of this paper is to result of research regarding how the transitional process in post socialist countries has an impact on the efficiency of small and medium sized enterprises. The objective is to examine the differences by comparing the countries which are in the middle of the process, (Croatia and Slovenia) with countries which have developed privatization and market system (Italy). The thrust of the investigation is why the efficiency is low, and why differences between private and privatized enterprises exist.
Uloga i zadaci odbora za reviziju mogu se analizirati razumijevajuci njihovu dvostruku ulogu: zas... more Uloga i zadaci odbora za reviziju mogu se analizirati razumijevajuci njihovu dvostruku ulogu: zastitnu i konstruktivnu. Njegova osnovna uloga je zastita nadzornog odbora i uprave od bilo kakvih nezakonitih ili stetnih poslovnih aktivnosti koje bi se odrazile na uspjesnost poslovanja i ugled poduzeca. Premda je briga za postizanje primarnog cilja poslovanja - porast stope profitabilnosti - zadaca uprave i nadzornog odbora, odbor za reviziju također je aktivno u to ukljucen i djeluje u istom smjeru kroz svoju zastitnu ulogu sprjecavajuci bilo kakve nepravilnosti koje bi umanjile ostvarenje primarnog cilja. Konstruktivna uloga odbora je, osim sto sugerira i predlaže nacin poboljsanja uspjeha poduzeca, i u tome sto ocjenjuje interni kontrolni sustav kao osnovnu predpostavku realnog iskazivanja financijskih podataka. Formalnim pregledom i odobravanjem programa interne revizije, odbor za reviziju djeluje u pravcu povecanja ucinkovitosti njihova djelovanja, u intersu poduzeca i njihovih vlasnika. Odbor za reviziju djeluje kao "posljednje prosudbeno mjesto" gdje interni i eksterni revizori raspravljaju o cinjenicama koje su izvan nadležnosti menedžmenta i uprave, a u interesu vlasnika jer utjecu na realnost iskazivanja financijskih i ostalih pokazatelja poslovanja te na zakonitost i regularnost poslovanja.
Kod banaka i ostalih financijskih institucija rizik ulaganja i povrata sredstava je vrlo visok te... more Kod banaka i ostalih financijskih institucija rizik ulaganja i povrata sredstava je vrlo visok te interne kontrole kao i njihova funkicija predstavljaju jedan od bitnih cinitelja uspjesnosti poslovanja. Sustav interne kontrole može funkcionirati ako postoji okruženje tj. ugrađeni kontrolni mehanizam za upravljanje rizicima. Za to su potrebne informacije i nadasve komunikacija između menadžmenta i zaposlenih s jasno definiranim zadacima i zahtjevima.Nadzor i ocjena funkcioniranja sustava internih kontrola je jedan od osnovnih zadataka internih revizora, a kod banaka i ostalih financijskih institucija težiste je na financijskim, ali i na operativnim kontrolama te kontrolama usklađenosti sa zakonskim propisima i ostalom regulativom.
Osnovni cilj knjige je da se nasveobuhvatan i suvremen nacin prikaže osnovna koncepcija revizije ... more Osnovni cilj knjige je da se nasveobuhvatan i suvremen nacin prikaže osnovna koncepcija revizije i analize kao dva nezaobilazna instrumenta ispitivanja vjerodostojnosti poslovanja i ocjene ekonomskog položaja poslovnog subjekta. U prvom dijelu knjige obrađuju se revizijska profesija, metodoloski postupci, radne usluge, znanje i potrebno interno znanje. U drugom dijelu knjige obuhvacena je koncepcija analize tj. uvodno se daju osnovni pojmovi u analitickom pristupu. Obrađuju se metode analize te se zapocinje s financijeksim rezultatima kao kontrolom stanovitog stupnja racionalnosti i sigurnosti poslovnog subjekta. Redom se analiziraju prihodi, troskovi, dugotrajna i kratkotrajna imovina, te se posebno analizira financijska situacija poduzeca. Posebno se obrađuju interne i eksterne informacije, daju se obilježja financijskih institucija ; te navode neki financijski pokazatelji. U analiziranju poslovanja i burzoovnog poslovanja i likvidnosti, solventnosti, stabilnosti i dr.) Na kraju se analiziraju i djelatnici i pojedine poslovne funkcije u poduzecu (upravljanje, prodaja, nabava i proizvodnja). Knjiga sadrži englesko-hrvatski rjecnik, kazalo pojmova i sveobuhvatan popis literature.
Nadzor je prisutan u svim segmentima drustvene i ljudske aktivnosti i stoga ga treba shvatiti kao... more Nadzor je prisutan u svim segmentima drustvene i ljudske aktivnosti i stoga ga treba shvatiti kao nužan i uobicajen dio ukupne aktivnosti svakog drustva. Bez nadzora nema ni ostvarivanja postavljenih ciljeva, pa je nadzor uvijek u funkciji ucinkovitosti pojedinacnog razvoja i ukupnog napretka jedne zemlje. Prelazak na privatizaciju i poslovanje na tržisnim nacelima zahtijevalo je i izmjene nadzora u institucionalnom i funkcionalnom smislu. Ustrojile su se tri temeljne institucije pracenja financijskog i ukupnog ekonomskog poslovanja pravnih i fizickih osoba.: Financijska policija, Porezna uprava i Državna revizija. Osim tih institucija, prisutne su i ostale službe za pojedina specificna podrucja - razni inspektorati, te sudovi, odvjetnistva i pravobranilastva cije djelovanje nece biti predmetom ovog rada. Težiste ce biti na funkcioniranju eksternog nadzora u smislu osiguranja financijske discipline glede podmirenja obveza, tj. pravilnog obracuna i uplate javnih prihoda, te nadzora državnih izdataka.
Drustvena odgovornost poduzeca i s tim u vezi izvjestavanje o toj problematici postali su vrlo bi... more Drustvena odgovornost poduzeca i s tim u vezi izvjestavanje o toj problematici postali su vrlo bitan element za ocjenu rejtinga poduzeca, posebice dionicarskih drustava. Izvjestavanje o drustvenoj odgovornosti zadire u problematiku izvjestavanja o odgovornosti poduzeca kroz ukljucivanje citavog niza nefinancijskih informacija posebice onih koja ukazuju na odgovornost poduzeca prema okolisu i siroj drustvenoj zajednici. Uloga internog revizora se ogleda u važnosti procjene rizika i kontrola vezanih za ostvarenje ciljeva, strategiju i taktiku kao i cjelovitost i istinitost izvjestavanja o rezultatima poslovanja. U kontekstu drustvene odgovornosti ta je uloga jos vise naglasava, jer se od internog revizora zahtjeva ocjena postupka i procesa koji su vezani za korporativno upravljanje tj. unapređivanje etickih vrijednosti, osiguranje ucinkovitog upravljanja i odgovornosti menedžmenta, ucinkovite informiranosti o rizicima, kontrolama i dugo.
Poslovanje malih poduzeca ima svoje specificnosti koje se odražavaju i na revizijski postupak. On... more Poslovanje malih poduzeca ima svoje specificnosti koje se odražavaju i na revizijski postupak. One se mogu sažeti u pojam "dominacija vlasnika - menedžera" s obzirom na manji broj zaposlenih i ogranicenost u razdvajanju dužnosti. To ima za posljedicu nedovoljno razrađen sustav internih kontrola koje su temeljni dio ispitivanja u revizijskom postupku. Za mala poduzeca koristi se skraceni postupak revizije, nazvan "uvid" ili engl. "review". Međunarodna federacija ovlastenih racunovođa (IFAC), donijela je posebne standarde koji se primjenjuju na mala poduzeca, a reguliraju tzv. "povezane usluge", koje obuhvacaju "uvid", "kompilacije" i "dogovorene postupke". U ovom clanku obradit ce se "uvid" koji je propisan nasom regulativom kao obvezan za mala poduzeca registrirana kao dionicka drustvva.
Drugo izmijenjeno izdanje koje na aktualan i zanimljiv nacin dopunjuje analizu i reviziju poslova... more Drugo izmijenjeno izdanje koje na aktualan i zanimljiv nacin dopunjuje analizu i reviziju poslovanja s novim teorijskim spoznajama i prakticnim rjesenjima primjerenim za koristenje u nastavnim programima i u praksi. Prikazana je osnovna koncepcija revizije i analize kao dva nezaobilazna instrumenta ispitivanja vjerodostojnosti poslovanja i ocjene ekonomskog položaja poslovnog subjekta. Revizija i analiza temelj su kvalitetnog odlucivanja, te podloga za ocjenu boniteta poslovnog subjekta.
This paper seek to shed light some of the limitations of organisational changes in Central and Es... more This paper seek to shed light some of the limitations of organisational changes in Central and Estern European countries. Current changes in the social-economy system is a factor effecting organisational changes in enterprise that generally is linking countries in transition. Meanwhile, general process of restructuring is effecting many enterprises in Western Europe also. This process generates two basic question. The first question is about the basis of integration and can be explicited as: does capital continue as a base of integration? The social environment of turbulence restructuring and necesity of integration leads to the second question: does the stage of life cycle of a given enterprise effects it's organisational form? The results of this differences may help explain the strengths of enterprises in developed countries and weakness of enterprises in countries in transition. Organisational changes as adjustment of restructional process, are conditional by level of development of information system and it's "thesaurus" content. The enterprises operational development in transitional countries regarding the "thesaurus" as a partial impact on resolving managerial problems and increasing efficiency. Business analysis of enterprises in transitional countries generally is as a limited factor prior to effective organisational formation and integration in the word business system. Iz becomes a much more important factor after effective organisation. As an assumption of adequate strategy, it seek the whole analitycal approach (picture) of an enterprise. For this reason neccessarily is a specific approach to restructuring and integration of enterprises.
Pri analizi rizika i mogucnosti stecaja te predlaganju modela izbjegavanja neuspjeha treba poci p... more Pri analizi rizika i mogucnosti stecaja te predlaganju modela izbjegavanja neuspjeha treba poci prije svega od internih slabosti konkretnog poduzeca i situacije u okruženju. Poduzece postaje neuspjesnim ako ne ostvaruje svoje zacrtane ciljeve, pa je stoga jedno od osnovnih polazista u strategiji izbjegavanja rizika poduzeca imati plan – strateski i operativni. Nadalje poduzece treba poslovati racionalno, biti fleksibilno i brzo se prilagođavati, te imati takvu strukturu kadrova koja je sposobna brzo rjesavati probleme. U prognoziranju financijske krize poduzeca i mogucnosti stecaja nužno je ukljuciti i kvalitativnu komponentu upravljanja najcesce izraženu kroz atribute korporativnog upravljanja. Uloga menadžmenta i uprave je tu dominantna jer donosenje odluka treba biti bazirano na kvalitetnim podacima i analizama. Smanjenje tržisnog udjela poduzeca je prvi simptom krize a ogleda se u padu prometa i prihoda, nižoj rentabilnosti poslovanja. To je popraceno slabljenjem likvidnosti i rastom prezaduženosti. Brzom reakcijom i poduzimanjem mjera poduzece se može rehabilitirati ili pak otvoriti stecajni postupak. Optimalnog, odnosno sigurnog modela prognoziranja neuspjeha i stecaja nema. Najcesce se svode na statisticke modele izbora relevantnih pokazatelja, no sve je vise pokusaja kombiniranja kvalitativnih pokazatelja i informacija vezanim za korporativno upravljanje s tradicionalnim financijskim indikatorima.
The objective of the research is to establish if there is a correlation between efficiency and so... more The objective of the research is to establish if there is a correlation between efficiency and socially responsible business performance in Croatian enterprises. The research is based on the hypothesis that higher corporate efficiency affects social responsibility development in enterprises and vice versa, that socially more responsible corporate performance have a positive effect on efficiency. In their research, many authors have proved the correlation between social responsibility and financial performance, reputation of the enterprise and added value. Cases from transition countries, which transferred to market economy and focused on socially responsible management and sustainability, have not been the subject of research. The social responsibility concept implies balance between economic, ecological and social goals, which means distribution of assets on several actors, so it may be predicted that more efficient enterprises will sooner accept the sustainability concept and act more responsibly. Except for theoretical social responsibility hypothesis, the initial point in the empirical section is dynamic analysis of business activities of Croatian entrepreneurs in the period between 1993 and 2010, on the basis of which a sample of enterprises was chosen, which submit transparent reports on social responsibility. The main result obtained by univariate analysis confirms that socially more responsible enterprises have better financial results, i.e. they are more efficient, and also have better reputation. The research also had limitations in relation to qualitative determination of the social responsibility impact on efficiency. The conclusion is derived that there is a causal relationship between efficiency and social responsibility, i.e. higher efficiency level enables higher allocation of resources with the purpose of socially more responsible corporate performance and vice versa; socially responsible corporate performance have an impact on reputation and on improved efficiency, measured by financial indicators.
DOAJ (DOAJ: Directory of Open Access Journals), 2020
Social medicine is a segment of public health services aiming to improve the population's health ... more Social medicine is a segment of public health services aiming to improve the population's health through various preventive programmes and activities. is is why the metrics of performance measurement can be a challenge, because these are activities with a qualitative outcome that requires a time lag. e research subject is the assessment of effectiveness of social medicine programmes implemented in the public health system of the Republic of Croatia. For this empirical research, data were used by the county's Teaching Institute of Public Health, Social Medicine Department. e department has three basic objectives: to assess the health and health needs of the population, to develop public health policy, and to ensure the implementation of effective programmes. e aim of this research is to find the metrics that will be useful for the final outcome assessment of social medicine activities. e theory and the concept of the Balanced Scorecard (BSC) are relevant for the field of health care, but there is not much research on applying the BSC in preventive activities, especially those in the field of social medicine. Adjusted Balanced Scorecard is proposed for improving the effectiveness of performance assessment of current and future results. In a modified BSC, its perspectives and metrics help to achieve the set objectives and report critical outcomes through a strategic map. is research confirms the applicability and flexibility of the BSC and contributes to developing a set of common indicators that reflect the qualitative aspects of activities and enable effectiveness assessment of social medicine activities.
The results of many researches conducted on performance measurement systems point out that measur... more The results of many researches conducted on performance measurement systems point out that measuring is very important tool for decision-making process and management efficiency. But decision what is more important for corporate reputation- financial or non-financial measures still remain a critical issue. Financial measures have long been used to evaluate performance, but increased complexity of performing more and more emphasized other non-financial criteria in evaluation of success. Especially today in so-called globalization system of performing, companies are faced with need to evaluate each other creditworthiness and reputations. For the purposes of risk avoiding, proper choices of information are still very useful. But moreover it is important to emphasize how an enterprise is evaluated through its relations toward some social and environmental needs. Corporate social responsibility is becoming increasingly important in governing process. Thus to measure reputations from the social aspects, i.e. an enterprises attitude toward stakeholders and other social issues started to be crucial. The paradigm of success is evidentially changing and orientation to the profit is replaced with orientation to a broader concept of social success. In that case reporting system of corporate reputation need to be changed and replaced with more non-financial or qualitative measures. Difficulties in quality measuring remain always a bit of a problem and need more use of analytical methods in the evaluation process. Thus the aim of this research was to investigate non-financial measurement and reporting system for the purposes of assessment of the reputation of enterprise. Moreover, whether non-financial measures have an influence on corporate reputation, or the social orientation is just a way to show attempt of the enterprises to follow low requirements and ethical principles. This research explored situation in emerging country, which should follow EU and global requirements. Enterprises are faced with global market and the only way to be competitive is quality. In that case its reputation is highly recommended and should be measure in the best way. For reaching conclusions relating to non-financial reporting measures and reputation of the enterprises, empirical research is used as well.
The purpose of this paper is to result of research regarding how the transitional process in post... more The purpose of this paper is to result of research regarding how the transitional process in post socialist countries has an impact on the efficiency of small and medium sized enterprises. The objective is to examine the differences by comparing the countries which are in the middle of the process, (Croatia and Slovenia) with countries which have developed privatization and market system (Italy). The thrust of the investigation is why the efficiency is low, and why differences between private and privatized enterprises exist.
Uloga i zadaci odbora za reviziju mogu se analizirati razumijevajuci njihovu dvostruku ulogu: zas... more Uloga i zadaci odbora za reviziju mogu se analizirati razumijevajuci njihovu dvostruku ulogu: zastitnu i konstruktivnu. Njegova osnovna uloga je zastita nadzornog odbora i uprave od bilo kakvih nezakonitih ili stetnih poslovnih aktivnosti koje bi se odrazile na uspjesnost poslovanja i ugled poduzeca. Premda je briga za postizanje primarnog cilja poslovanja - porast stope profitabilnosti - zadaca uprave i nadzornog odbora, odbor za reviziju također je aktivno u to ukljucen i djeluje u istom smjeru kroz svoju zastitnu ulogu sprjecavajuci bilo kakve nepravilnosti koje bi umanjile ostvarenje primarnog cilja. Konstruktivna uloga odbora je, osim sto sugerira i predlaže nacin poboljsanja uspjeha poduzeca, i u tome sto ocjenjuje interni kontrolni sustav kao osnovnu predpostavku realnog iskazivanja financijskih podataka. Formalnim pregledom i odobravanjem programa interne revizije, odbor za reviziju djeluje u pravcu povecanja ucinkovitosti njihova djelovanja, u intersu poduzeca i njihovih vlasnika. Odbor za reviziju djeluje kao "posljednje prosudbeno mjesto" gdje interni i eksterni revizori raspravljaju o cinjenicama koje su izvan nadležnosti menedžmenta i uprave, a u interesu vlasnika jer utjecu na realnost iskazivanja financijskih i ostalih pokazatelja poslovanja te na zakonitost i regularnost poslovanja.
Kod banaka i ostalih financijskih institucija rizik ulaganja i povrata sredstava je vrlo visok te... more Kod banaka i ostalih financijskih institucija rizik ulaganja i povrata sredstava je vrlo visok te interne kontrole kao i njihova funkicija predstavljaju jedan od bitnih cinitelja uspjesnosti poslovanja. Sustav interne kontrole može funkcionirati ako postoji okruženje tj. ugrađeni kontrolni mehanizam za upravljanje rizicima. Za to su potrebne informacije i nadasve komunikacija između menadžmenta i zaposlenih s jasno definiranim zadacima i zahtjevima.Nadzor i ocjena funkcioniranja sustava internih kontrola je jedan od osnovnih zadataka internih revizora, a kod banaka i ostalih financijskih institucija težiste je na financijskim, ali i na operativnim kontrolama te kontrolama usklađenosti sa zakonskim propisima i ostalom regulativom.
Osnovni cilj knjige je da se nasveobuhvatan i suvremen nacin prikaže osnovna koncepcija revizije ... more Osnovni cilj knjige je da se nasveobuhvatan i suvremen nacin prikaže osnovna koncepcija revizije i analize kao dva nezaobilazna instrumenta ispitivanja vjerodostojnosti poslovanja i ocjene ekonomskog položaja poslovnog subjekta. U prvom dijelu knjige obrađuju se revizijska profesija, metodoloski postupci, radne usluge, znanje i potrebno interno znanje. U drugom dijelu knjige obuhvacena je koncepcija analize tj. uvodno se daju osnovni pojmovi u analitickom pristupu. Obrađuju se metode analize te se zapocinje s financijeksim rezultatima kao kontrolom stanovitog stupnja racionalnosti i sigurnosti poslovnog subjekta. Redom se analiziraju prihodi, troskovi, dugotrajna i kratkotrajna imovina, te se posebno analizira financijska situacija poduzeca. Posebno se obrađuju interne i eksterne informacije, daju se obilježja financijskih institucija ; te navode neki financijski pokazatelji. U analiziranju poslovanja i burzoovnog poslovanja i likvidnosti, solventnosti, stabilnosti i dr.) Na kraju se analiziraju i djelatnici i pojedine poslovne funkcije u poduzecu (upravljanje, prodaja, nabava i proizvodnja). Knjiga sadrži englesko-hrvatski rjecnik, kazalo pojmova i sveobuhvatan popis literature.
Nadzor je prisutan u svim segmentima drustvene i ljudske aktivnosti i stoga ga treba shvatiti kao... more Nadzor je prisutan u svim segmentima drustvene i ljudske aktivnosti i stoga ga treba shvatiti kao nužan i uobicajen dio ukupne aktivnosti svakog drustva. Bez nadzora nema ni ostvarivanja postavljenih ciljeva, pa je nadzor uvijek u funkciji ucinkovitosti pojedinacnog razvoja i ukupnog napretka jedne zemlje. Prelazak na privatizaciju i poslovanje na tržisnim nacelima zahtijevalo je i izmjene nadzora u institucionalnom i funkcionalnom smislu. Ustrojile su se tri temeljne institucije pracenja financijskog i ukupnog ekonomskog poslovanja pravnih i fizickih osoba.: Financijska policija, Porezna uprava i Državna revizija. Osim tih institucija, prisutne su i ostale službe za pojedina specificna podrucja - razni inspektorati, te sudovi, odvjetnistva i pravobranilastva cije djelovanje nece biti predmetom ovog rada. Težiste ce biti na funkcioniranju eksternog nadzora u smislu osiguranja financijske discipline glede podmirenja obveza, tj. pravilnog obracuna i uplate javnih prihoda, te nadzora državnih izdataka.
Drustvena odgovornost poduzeca i s tim u vezi izvjestavanje o toj problematici postali su vrlo bi... more Drustvena odgovornost poduzeca i s tim u vezi izvjestavanje o toj problematici postali su vrlo bitan element za ocjenu rejtinga poduzeca, posebice dionicarskih drustava. Izvjestavanje o drustvenoj odgovornosti zadire u problematiku izvjestavanja o odgovornosti poduzeca kroz ukljucivanje citavog niza nefinancijskih informacija posebice onih koja ukazuju na odgovornost poduzeca prema okolisu i siroj drustvenoj zajednici. Uloga internog revizora se ogleda u važnosti procjene rizika i kontrola vezanih za ostvarenje ciljeva, strategiju i taktiku kao i cjelovitost i istinitost izvjestavanja o rezultatima poslovanja. U kontekstu drustvene odgovornosti ta je uloga jos vise naglasava, jer se od internog revizora zahtjeva ocjena postupka i procesa koji su vezani za korporativno upravljanje tj. unapređivanje etickih vrijednosti, osiguranje ucinkovitog upravljanja i odgovornosti menedžmenta, ucinkovite informiranosti o rizicima, kontrolama i dugo.
Poslovanje malih poduzeca ima svoje specificnosti koje se odražavaju i na revizijski postupak. On... more Poslovanje malih poduzeca ima svoje specificnosti koje se odražavaju i na revizijski postupak. One se mogu sažeti u pojam "dominacija vlasnika - menedžera" s obzirom na manji broj zaposlenih i ogranicenost u razdvajanju dužnosti. To ima za posljedicu nedovoljno razrađen sustav internih kontrola koje su temeljni dio ispitivanja u revizijskom postupku. Za mala poduzeca koristi se skraceni postupak revizije, nazvan "uvid" ili engl. "review". Međunarodna federacija ovlastenih racunovođa (IFAC), donijela je posebne standarde koji se primjenjuju na mala poduzeca, a reguliraju tzv. "povezane usluge", koje obuhvacaju "uvid", "kompilacije" i "dogovorene postupke". U ovom clanku obradit ce se "uvid" koji je propisan nasom regulativom kao obvezan za mala poduzeca registrirana kao dionicka drustvva.
Drugo izmijenjeno izdanje koje na aktualan i zanimljiv nacin dopunjuje analizu i reviziju poslova... more Drugo izmijenjeno izdanje koje na aktualan i zanimljiv nacin dopunjuje analizu i reviziju poslovanja s novim teorijskim spoznajama i prakticnim rjesenjima primjerenim za koristenje u nastavnim programima i u praksi. Prikazana je osnovna koncepcija revizije i analize kao dva nezaobilazna instrumenta ispitivanja vjerodostojnosti poslovanja i ocjene ekonomskog položaja poslovnog subjekta. Revizija i analiza temelj su kvalitetnog odlucivanja, te podloga za ocjenu boniteta poslovnog subjekta.
This paper seek to shed light some of the limitations of organisational changes in Central and Es... more This paper seek to shed light some of the limitations of organisational changes in Central and Estern European countries. Current changes in the social-economy system is a factor effecting organisational changes in enterprise that generally is linking countries in transition. Meanwhile, general process of restructuring is effecting many enterprises in Western Europe also. This process generates two basic question. The first question is about the basis of integration and can be explicited as: does capital continue as a base of integration? The social environment of turbulence restructuring and necesity of integration leads to the second question: does the stage of life cycle of a given enterprise effects it's organisational form? The results of this differences may help explain the strengths of enterprises in developed countries and weakness of enterprises in countries in transition. Organisational changes as adjustment of restructional process, are conditional by level of development of information system and it's "thesaurus" content. The enterprises operational development in transitional countries regarding the "thesaurus" as a partial impact on resolving managerial problems and increasing efficiency. Business analysis of enterprises in transitional countries generally is as a limited factor prior to effective organisational formation and integration in the word business system. Iz becomes a much more important factor after effective organisation. As an assumption of adequate strategy, it seek the whole analitycal approach (picture) of an enterprise. For this reason neccessarily is a specific approach to restructuring and integration of enterprises.
Pri analizi rizika i mogucnosti stecaja te predlaganju modela izbjegavanja neuspjeha treba poci p... more Pri analizi rizika i mogucnosti stecaja te predlaganju modela izbjegavanja neuspjeha treba poci prije svega od internih slabosti konkretnog poduzeca i situacije u okruženju. Poduzece postaje neuspjesnim ako ne ostvaruje svoje zacrtane ciljeve, pa je stoga jedno od osnovnih polazista u strategiji izbjegavanja rizika poduzeca imati plan – strateski i operativni. Nadalje poduzece treba poslovati racionalno, biti fleksibilno i brzo se prilagođavati, te imati takvu strukturu kadrova koja je sposobna brzo rjesavati probleme. U prognoziranju financijske krize poduzeca i mogucnosti stecaja nužno je ukljuciti i kvalitativnu komponentu upravljanja najcesce izraženu kroz atribute korporativnog upravljanja. Uloga menadžmenta i uprave je tu dominantna jer donosenje odluka treba biti bazirano na kvalitetnim podacima i analizama. Smanjenje tržisnog udjela poduzeca je prvi simptom krize a ogleda se u padu prometa i prihoda, nižoj rentabilnosti poslovanja. To je popraceno slabljenjem likvidnosti i rastom prezaduženosti. Brzom reakcijom i poduzimanjem mjera poduzece se može rehabilitirati ili pak otvoriti stecajni postupak. Optimalnog, odnosno sigurnog modela prognoziranja neuspjeha i stecaja nema. Najcesce se svode na statisticke modele izbora relevantnih pokazatelja, no sve je vise pokusaja kombiniranja kvalitativnih pokazatelja i informacija vezanim za korporativno upravljanje s tradicionalnim financijskim indikatorima.
The objective of the research is to establish if there is a correlation between efficiency and so... more The objective of the research is to establish if there is a correlation between efficiency and socially responsible business performance in Croatian enterprises. The research is based on the hypothesis that higher corporate efficiency affects social responsibility development in enterprises and vice versa, that socially more responsible corporate performance have a positive effect on efficiency. In their research, many authors have proved the correlation between social responsibility and financial performance, reputation of the enterprise and added value. Cases from transition countries, which transferred to market economy and focused on socially responsible management and sustainability, have not been the subject of research. The social responsibility concept implies balance between economic, ecological and social goals, which means distribution of assets on several actors, so it may be predicted that more efficient enterprises will sooner accept the sustainability concept and act more responsibly. Except for theoretical social responsibility hypothesis, the initial point in the empirical section is dynamic analysis of business activities of Croatian entrepreneurs in the period between 1993 and 2010, on the basis of which a sample of enterprises was chosen, which submit transparent reports on social responsibility. The main result obtained by univariate analysis confirms that socially more responsible enterprises have better financial results, i.e. they are more efficient, and also have better reputation. The research also had limitations in relation to qualitative determination of the social responsibility impact on efficiency. The conclusion is derived that there is a causal relationship between efficiency and social responsibility, i.e. higher efficiency level enables higher allocation of resources with the purpose of socially more responsible corporate performance and vice versa; socially responsible corporate performance have an impact on reputation and on improved efficiency, measured by financial indicators.
Uploads
Papers by Neda Vitezic