MESTO I ULOGA RAČUNOVODSTVA U MODERNOM POSLOVANJU
PLACE AND ROLE OF ACCOUNTING IN THE MODERN BUSINESS

Summary/Abstract: Accounting reports are the basis for making good and timely decisions both within a particular economic entity and by other users of accounting information. The main purpose of financial statements is to provide their customers a reliable basis for assessing the financial position, profitability, the amount of own capital and the acquisition and use of cash. The research objective is to prove that the coherence of accounting information system with a number of interested parties categorized into internal and external users, and analysis of financial statements in addition to providing a systematic and chronological records they allow financial reporting to provide relevant and reliable information about the financial position, performance, especially cash flows generated by the company. To managers and other stakeholders it will be of use in adjusting economic decisions which in turn contributes to the accounting information system based on the principle of feedback, necessarily establishes a two-way relationship with the users of the financial statements.

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