Accounting monitoring and analysis of revenues and expenditures on the example of a selected company

Prihodi i rashodi čine obračunske kategorije koje utječu na uspješnost poslovanja. Njihovim sučeljavanjem ostvaruje se dobit ili gubitak poslovnog subjekta. Učinkovito upravljanje poslovanjem nije ostvarivo ukoliko poduzeće ne raspolaže kvalitetnim, detaljnim, potpunim i pouzdanim informacijama. Sukladno tome, informacije o ukupnim prihodima i rashodima nisu dostatne menadžmentu poduzeća za donošenje poslovnih odluka, već je potrebno detaljnije razmotriti podjelu prihoda i rashoda, ali i uvjete njihova priznavanja. Prihodi nastaju kao posljedica povećanja imovine ili smanjenja obveza, dok s druge strane, rashodi nastaju kao posljedica smanjenja imovine ili povećanja obveza te tako čine negativnu komponentu rezultata poslovanja. Priznavanje prihoda i rashoda temelji se na primjeni 4 osnovna načela: načelu nastanka događaja, načelu iskazivanja po bruto osnovi, načelu sučeljavanja prihoda i rashoda i načelu opreznosti. Prihodi i rashodi čine glavne elemente računa dobiti i gubitka, odnosno izvještaja koji prikazuje financijski rezultat poslovnog subjekta. Sigurnost i uspješnost poslovanja postaju temeljeni kriteriji upravljanja preko kojeg se osigurava razvoj i opstanak poduzeća na tržištu i upravo iz tog razloga je važno pratiti i analizirati prihode i rashode.Revenues and expenses form accounting categories that affect business performance. By confronting them, the profit or loss of the business entity is realized. Efficient business management is not feasible if the company does not have quality, detailed, complete and reliable information. Accordingly, information on total income and expenses is not sufficient for the company's management to make business decisions, but it is necessary to consider in more detail the division of income and expenses, but also the conditions for their recognition. Revenues arise as a result of an increase in assets or a decrease in liabilities, while on the other hand, expenses arise as a result of a decrease in assets or an increase in liabilities and form a negative component of operating results. The recognition of income and expenses is based on the application of 4 basic principles: the principle of occurrence of events, the principle of presentation on a gross basis, the principle of matching income and expenses and the principle of prudence. Income and expenses are the main elements of the income statement, ie the report that shows the financial result of the business entity. Business security and success are becoming the basic criteria of management through which the development and survival of companies in the market is ensured, and for this very reason it is important to monitor and analyze revenues and expenditures