Profitni centri i interne kontrole u funkciji učinkovitosti poslovanja
Profit Centres and Internal Controls as Drivers of Business Efficiency

Summary/Abstract: Understanding the current and future needs of the market, and knowing how to fulfil them, is the task of any successful economy. Companies wanting to be in step with the development of modern economy are trying to reorient their business regarding its organization, technology and information processes in order to increase their business efficiency. Thus, an adequately established and organized system of internal control, as well as a properly designed and highly efficient organizational structure also represents one of the challenges of a modern enterprise. Therefore, the combination of the internal control system and profit centres is the system which reduces the probability of errors and possible fraud to a minimum and is a prerequisite of efficient business.

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