undergraduate thesis
Relation between system of internal controls and accounting information system of the company "HEP ODS"

Arlene Žufić (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleOdnos sustava internih kontrola i računovodstvenog informacijskog sustava društva "HEP ODS" d.o.o.
AuthorArlene Žufić
Mentor(s)Robert Zenzerović (thesis advisor)
Abstract
Turbulentni uvjeti poslovanja, rast i razvoj društva, poslovni rizici nametnuli su da društva u svoje racunovodstvene informacijske sustave ugrade interne kontrole kao podršku svim sudionicima u poslovnom procesu, ali i potporu managementu pružajuci tako odreenu sigurnost u radu. Razvoj adekvatnog sustava internih kontrola primarna je zadaca managementa koji na taj nacin štite privatno vlasništvo od zlonamjernih radnji i prijevara. Moderni racunovodstveni informacijski sustav uvelike pomaže u cjelokupnom poslovnom procesu u upravljanju poslovanjem i povecanju profita. U konacnosti cjelokupni proces rezultira sastavljanjem i predocavanjem racunovodstvenih informacija internim i eksternim zainteresiranim korisnicima u obliku financijskih izvještaja i drugih izvještaja za potrebe managementa. Kvaliteta tih informacija ovisi i o kvaliteti racunovodstvenog informacijskog sustava odnosno sustavom u kojeg su ugraeni mnogobrojni kontrolni postupci te kompetentnosti zaposlenika. Dobiveni rezultati polazište su za odgovarajuce pozicioniranje društva u okolini te kreiranje njegovih održivih konkurentnih prednosti.
Parallel title (English)Relation between system of internal controls and accounting information system of the company "HEP ODS"
Committee MembersKsenija Černe
Robert Zenzerović
Tician Peruško
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Study specializationFinance
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2015-01-28
Parallel abstract (English)
Turbulent conditions of business activities, growth and development of society, operational risks have imposed implementation of internal control into companies accounting information systems as a technical support to all participants in the business process, providing the so specific safety in work. Development of adequate systems of internal controls is the primary task of management and management boards which in this way protects the private property from ill-intentioned activities and frauds. Modern accounting information system greatly helps the entire business process with reference to cost cuttings and the profit increase. Finally the entire process results with composing and presenting of accounting information to in-house and external stakeholders in the form of financial reports. Quality of that information depends on the quality accounting information system too, or underlying system in which has been built-in numerous control procedures and competences of employees. Delivered results are starting point for the corresponding positioning of company in the business environment and creating its sustainable competitive advantages.
Parallel keywords (Croatian)računovodstveni informacijski sustavi interna kontrola
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:374425
CommitterEster Bencic