Naslov
The Role of Internal Controls in the Sales System

Autori
Tušek, Boris ; Žager, Katarina ; Oluić, Ana

Izvornik
World journal of retail business management (1994-2915) Volume 1. Issue 4 (2007); 34-41

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
management process; internal controls; sales; COSO model

Sažetak
In order to achieve long term success of the company management efforts, need to bee directed towards the quality of management process. An very important matter in analyzing management process is matter of functions and activities that this process encompasses. It is question of a continuous and relates activities of a management on strategic, tactical and operational level. Successful management implies clear company goals and clear direction of its actions leading towards achievement of stated goals and commitment to their successful implementation. To ensure achievement of stated goals management of the company must have and appropriate supervision on business activities. In that sense in it very important internal control system designed by the management of the company. An important matter in establishment of internal controls is a consideration of internal controls structure components - COSO model as well as different levels of internal control. In that sense internal control can be established and preventive, detective and corrective controls. Internal controls can be implemented in almost every function in the company and that is especially highlighted in the selling process. That is logic considering selling and important business function for accomplishment of established goals and safeguards the company assets.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA