Profit Centres and Internal Controls as Drivers of Business Efficiency

Razumjeti sadašnje i buduće potrebe tržišta te znati ih ispuniti, zadatak je svake uspješne ekonomije. Da bi poduzeća uvijek bila u koraku s razvojem suvremene ekonomije, ona nastoje organizacijski, tehnološki i informatički preorijentirati svoje poslovanje u cilju povećanja učinkovitosti poslovanja poduzeća. Upravo, adekvatno uspostavljen i organiziran sustav internih kontrola, dizajniranje odgovarajuće i nadasve efikasne organizacijske strukture također predstavlja jedan od izazova modernog poduzeća pa je kombinacija sustava internih kontrola i profitnih centara, sustav koji međusobnim djelovanjem svodi mogućnost pogrešaka i mogućih pronevjera na minimum te je preduvjet učinkovitog poslovanja.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