| Abstract | U vrijeme nepredvidivog tržišta, sve brže dinamike, te sve bržih, kompleksnijih i nepredvidljivih promjena u samom poduzeću kao i njegovoj okolini postaje neophodno postojanje kontrolinga kao funkcije unutar svakog poduzeća. Kontroling orijentiran na računovodstvo kao jedan od glavnih izvora podataka neustrašivi je pomoćnik menadžmentu na svim razinama unutar poduzeća. Kroz rad se detaljnije opisuje računovodstvo kao i njegov zadatak te kontroling i sve zadatke za koje je zadužen. Također, definirani su zadaće i poslovi kontrolera te se navode vrline i kompetencije savjesnog i transparentnog kontrolera. Rad daje širu sliku povezanosti kontrolinga i računovodstva te u fokus stavlja važnost financijskih izvještaja i poslovnih pokazatelja te samu analizu izvještaja i poslovnih pokazatelja i sve to sa zadatkom održanja likvidnosti te u cilju povećane ekonomičnosti te bolje pripremljenosti i orijentiranost prema budućnosti svih podsustava menadžmenta. Dakle, u glavnom fokusu rada jest analiza bilance te računa dobiti i gubitka kao i analiza poslovnih pokazatelja poduzeća XY d.o.o. u razdoblju od 2018. do 2020. godine. |
| Abstract (english) | In times of unpredictable market, ever faster dynamics, and ever faster, more complex, and unpredictable changes in the company itself, as well as its environment, the existence of controlling as a function within every company, becomes necessary. Accounting-oriented controlling, as one of the main sources of data, is a fearless assistant to management on all levels within the company. The paper thoroughly describes accounting, as well as its task, and controlling, and all the tasks for which it is responsible. The controller's tasks and duties are also defined, as well as, the virtues and competencies of a conscientious and transparent controller. The paper gives a broader picture of the connection between controlling and accounting and focuses on the importance of financial reports and business indicators, as well as the very analysis of reports and business indicators, and all that to maintain liquidity and with the aim of increased economy and better preparedness and orientation towards the future of all management subsystems. Therefore, the main focus of the paper is the analysis of the balance sheet and the profit and loss account, as well as the analysis of the business indicators of the company XY d.o.o. in the period from 2018 to 2020. |
