ZNAČENJE RAČUNOVODSTVENIH KONTROLA U SUSTAVU UNUTARNJIH FINANCIJSKIH KONTROLA PRORAČUNSKIH KORISNIKA
Praktični menadžment : stručni časopis za teoriju i praksu menadžmenta, 2013 Važnost računovodstvenih kontrola postaje ključno pitanje u kompleksnom sustavu financijskog upravljanja. Jedan od razloga leži u činjenici sveobuhvatne odgovornosti čelnika za učinkovito i transparentno korištenja proračunskih sredstava. Zadatak i obveza čelnika proračunskog korisnika je oblikovati vlastiti sustav internih računovodstvenih kontrola ...
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