ANALIZA RIZIKA U OBRAZOVNOM SISTEMU BOSNE I HERCEGOVINE

ANALYSIS OF RISKS IN THE EDUCATIONAL SYSTEM OF BOSNIA AND HERZEGOVINA

Rezime: Analizom obrazovnog sistema u Bosni i Hercegovini koji se sastoji od predškolskih ustanova, osnovnih škola, srednjih škola i univerziteta, definisani su osnovni faktori koji utiču na smanjenje kvaliteta poslovanja u obrazovnom sistemu. Primjenom istorijske, logičke, deduktivne, induktivne i komparativne metode određena je frekvencija razvoja obrazovnog sistema u periodu od druge polovine 20. vijeka do početka 21. vijeka. Pored toga, izvršena je analiza rizika koji su zastupljeni u obrazovnom sistemu čijim djelovanjem se javila potreba za reformom obrazovnog sistema u Bosni i Hercegovini. Zbog nestabilnosti u obrazovnom sistemu koji se temelji na problemima već duži niz godina, cilj rada je da ukaže na mjere koje mogu dovesti do povećanja kvaliteta poslovanja, kao i do smanjenja rizika u obrazovnom sistemu na prihvatljiv nivo.

Ključne riječi: nadzor, analiza, rizik, obrazovni sistem, kontrola

Summary: By the analysis of the educational system in Bosnia and Herzegovina, which consists of pre-schools, elementary schools, secondary schools and universities, are defined the main factors affecting the decrease of the quality of operations in the educational system. Using historical, logical, deductive, inductive and comparative methods, is determined the frequency of development of the educational system since the second half of the 20^th century to the beginning of the 21^st century.  In addition, it is performed the analysis of the risks that are present in the educational system, whose actions led to a need to reform the educational system in Bosnia and Herzegovina. Due to instability in the educational system, which is based on problems for many years, the aim of this paper is to point out the actions that could increase the quality of operations and reduce the risk in the educational system to an acceptable level.

Keywords: the supervision, analysis, risk, educational system, control

Autor: Vesna Bogičević, Analiza rizika u obrazovnom sistemu Bosne i Hercegovine, Poslovni konsultant br. 30, FinConsult, Tuzla, 2013.

REVIZIJA POSLOVANJA KAO KONTROLNI MEHANIZAM POSLOVANJA U JAVNOM SEKTORU U BOSNI I HERCEGOVINI

AUDIT OF OPERATIONS AS A CONTROL MECHANISM OF THE PUBLIC SECTOR IN BOSNIA AND HERZEGOVINA

Sažetak: Aktuelni problemi u javnom sektoru u Bosni i Hercegovini, i šire, koji su u žiži interesovanja još od oktobra 2009-te godine doveli su do neefikasnog i neekonomičnog poslovanja, tačnije, do nestabilnosti javnog sektora. Iako je nestabilnost javnog sektora nastala „djelovanjem“ ekonomske krize i nekontrolisanim trošenjem javnih sredstava, postoje i drugi problemi koji opterećuju javni sektor kao što su: deficit, nelikvidnost, zaduživanje, smanjivanje kapitalnih ulaganja, (ne)zaposlenost, neefikasno poslovanje itd. U vezi s tim, primarni cilj rada je da ukaže na mjere koje će dovesti do unapređenja poslovanja u javnom sektoru.

Da bi se uticalo na poboljšanje kvaliteta poslovanja u javnom sektoru, tačnije, da bi se „ublažili“ problemi, ključnu ulogu ima revizija poslovanja koju u praksi provode, tj. vrše: interna, eksterna i državna revizija.

S obzirom da je revizija poslovanja u javnom sektoru fokusirana na kontrolu uspješnosti poslovanja i analizu koncepta „3E“, u vezi s tim, neophodno je posebno objasniti nekoliko pitanja koja u javnom sektoru imaju, i sasvim sigurno imaće veliku pažnju i u budućnosti, a to su: kontrola trošenja javnih sredstava, implementacija sistema kvaliteta u javnom sektoru, prilagođavanje javnog sektora u Bosni i Hercegovini Evropskoj uniji (EU) i efekti globalne ekonomske krize na javni sektor. Značaj navedenih pitanja detaljno je objašnjen u prvom dijelu ovog rada.

Ključne riječi: revizija poslovanja, јаvni sektor, kontrola, analiza problema, stabilnost.

Summary: Current problems in the public sector in Bosnia and Herzegovina, and wider, which are the focus of interest since the October 2009 led to inefficient and uneconomic operations, precisely, the instability of the public sector. Even though the instability of the public sector was created by "work" of the economic crisis and uncontrolled spending of public funds, there are other problems that burden the public sector such as deficit, insolvency, borrowing, reducing of capital investment, (un)employment, inefficient operations and so on. In this regard, the primary goal of this paper is to point out the norms that will lead to improved operations in the public sector.

In order to influence the improvement of the quality of operations in the public sector, more specifically, to "alleviate" the problems, the main role has the audit of operations, in praxis carried out, ie. performed by: internal, external and government audits.

Considering that the auditing of public sector is focused on control of business performance and analysis of the concept "3E", in this regard, it is necessary to explain specifically several issues in the public sector that have, and certainly will have a great deal of attention in the future, such as: control of public spending, the implementation of quality systems in the public sector, the adjustment of the public sector in Bosnia and Herzegovina to the European Union (EU) and effects of the global economic crisis at the public sector. The importance of these issues is explained in detail in the first part of this paper.

Keywords: audit of operations, the public sector, control, problem analysis, stability.

Autor: Vesna Bogičević, Revizija poslovanja kao kontrolni mehanizam poslovanja u javnom sektoru u Bosni i Hercegovini, Poslovni konsultant br. 28, FINconsult, Tuzla, 2013.

POZICIONIRANJE REVIZIJE POSLOVANJA U JAVNIM PREDUZEĆIMA – OSNOVA ZA JAČANJE KONKURENTSKE POZICIJE

POSITIONING OF THE AUDIT OF OPERATIONS IN PUBLIC COMPANIES – BASIS FOR STRENGTHENING OF THE COMPETITIVE POSITION

Sažetak: Poslovanje javnih preduzeća koje je početkom 21. vijeka obilježeno „lepezom“ problema koji ni dan danas nisu riješeni, postalo je centar interesovanja društvene zajednice. U nastojanju da se pronađe lijek za oporavak poslovanja javnih preduzeća, i uopšte javnog sektora, teži se ka uvođenju novog javnog menadžmenta koji će omogućiti efikasnije, ekonomičnije i efektivnije poslovanje. Polazeći od analize trenutne situacije javnih preduzeća možemo da zaključimo da je teško primjeniti u praksi tkz. „Augijev sindrom“ koji predstavlja sinonim da se dovede u red „nešto“ što je duže vrijeme bilo zapušteno. Prema tome, u radu ćemo posebnu pažnju posvetiti analizi poslovanja javnih preduzeća gdje ćemo primjenom različitih metoda (deduktivna metoda, induktivna metoda, kombinovana metoda, istorijska metoda i logička metoda) istraživanja nastojati da objasnimo jačanje konkurentske pozicije. U drugom dijelu rada istraživanje će biti fokusirano na primjenu revizije poslovanja u javnim preduzećima. Primjena revizije poslovanja u javnim preduzećima dovodi do jačanja konkurentske pozicije preduzeća, što predstavlja svrhu rada. Dakle, primarni cilj rada je da ukaže na ulogu i značaj revizije poslovanja u jačanju konkurentske pozicije javnih preduzeća.

Ključne riječi: revizija poslovanja, javna preduzeća, konkurencija, analiza, kontrola                      

Summary: The operations of public companies, which was in the early 21st Century marked as a "fan" of problems that haven't been resolved till today, has became the limelight of the community. In an effort to find a cure for the recovery of the public companies, and public sector in general, it tends towards the involvement of new public management, which will enable more efficient, more economical and more effective operation. Starting from the analysis of the current situation of public companies, we can conclude that it is difficult to apply in practice the so-called "Augean syndrome," which is synonymous for putting in order "something" that has been neglected for a long time. Thus, in this paper we will pay a special attention to the analysis of operation of public companies where we will by using different research methods (deductive method, inductive method, combined method, historical method, logical method) endeavour to explain the strengthening of the competitive position. The second part of the paper the research will be focused on the implementation of the audit of operation in public companies. The application audits of operation in public companies this leads to the strengthening of the competitive position of the company, which is the purpose of the work. Therefore, the primary aim of the paper is to point out the role and importance of auditing of operations in strengthening of competitive position of public companies.

Keyword: audit of operations, public companies, competition, analysis, control

Autor: Vesna Bogičević, Pozicioniranje revizije poslovanja u javnim preduzećima - Osnova za jačanje konkurentske pozicije, 1. Međunarodni simpozijum, Zbornik radova: Jačanje konkurentnosti preduzeća i implementacija standarda EU u BiH - Stanje i perspektive, FINconsult, Vlašić, 19. i 20. april, 2013.

PRIMJENA REVIZIJE POSLOVANJA U SAVREMENIM USLOVIMA

THE APPLICATION AUDIT OF OPERATIONS IN THE MODERN CONDITIONS

Rezime: Revizija poslovanja (eng. audit of operations) podrazumijeva operativnu reviziju i reviziju uspjeha, čiji je zajednički cilj procjena i poboljšanje ekonomičnosti, efikasnosti i efektivnosti (koncept „3E“) u privatnom i javnom sektoru. U savremenim uslovima, odnosno uslovima elektronskog poslovanja, reviziju poslovanja karakteriše primjena informacionih tehnologija (IT), kao i primjena standarda XBRL koji obezbijeđuje tehnologiju koja omogućava da se uvid u poslovanje učini dostupnim međunarodnom tržištu kapitala.

Cilj rada je da ukaže na značaj i razvoj informacione tehnologije kojom se olakšava rad revizora, čime se s jedne strane smanjuju troškovi, a s druge strane povećava efikasnost poslovanja.

Ključne riječi: revizija poslovanja, kontrola, privatni sektor, analiza, standardi.

Abstract: Аudit of operations includes operational auditing and performance auditing, the which common purpose of evaluation and improvement of economy, efficiency and effectiveness (the concept of "3E") in the private and public sectors. In modern terms, conditions, or e-business, audit of operations  characterized by the use of information technology (IT) and application of XBRL standards, which provides technology that enables insight and into the business makes available to international capital markets.

The aim this paper is to show the importance and development of information technology to facilitate the work of auditors, which on the one hand reduce costs, and on the other hand increases the efficiency of operations.

Keywords: audit of operations, control, the private sector, analysis, standards.

Autor: Vesna Bogičević, Primjena revizije poslovanja u savremenim uslovima, Poslovni konsultant br. 23, Finconsult, Tuzla, 2013.

SISTEM NADZORA U PRIVATNOM I JAVNOM SEKTORU

SYSTEM OF SUPERVISION IN PRIVATE AND PUBLIC SECTOR

SAŽETAK: U savremenim uslovima, na donošenje odluka koje su od velikog značaja za uspješnost poslovanja u privatnom i javnom sektoru, u velikoj mjeri utiču podaci do kojih se dolazi korištenjem računovodstvenog informacionog sistema. Iz tog razloga, javlja se potreba za povećanjem kvaliteta informacionog sistema koji se odnosi na pouzdanost i tačnost informacija. U vezi s tim, značaj se daje sistemu internog nadzora u privatnom i javnom sektoru, koji uključuje mjere koje su usmjerene na sprečavanje grešaka i prevara, kao i provjeru tačnosti informacija, što je u radu posebno objašnjeno.

Pored navedenog, rad je fokusiran na vrste i metode kontrole čija primjena u privatnom i javnom sektoru ima poseban značaj i doprinosi povećanoj efikasnosti poslovanja, a poseban akcenat stavljen je na sistem interne kontole koji se sastoji od politika i procedura koje su koncipirane na način da upravi pruže razumno uvjerenje da će ciljevi, od kojih zavisi uspješnost poslovanja u privatnom i javnom sektoru, biti ispunjeni.

Ključne riječi: nadzor, kontrola, privatni sektor, javni sektor, revizija

ABSTRACT: Under modern conditions, the decisions that are of great importance to business performance in the private and public sector, largely affecting the data which are often created using the accounting information system. For this reason, there is a need to increase the quality of the information system pertaining to reliability and accuracy of the information. In this regard, the importance is given to the system of internal control in the private and public sector, which includes measures aimed at preventing errors and fraud, as well as checking the accuracy of information which is specifically described in the work.

In addition, work has focused on the types and methods of control with the application in private and public sector has a special significance and contributes to increased efficiency, and special emphasis is placed on the internal system of control which consists of policies and procedures that are designed in a way that the administration provide reasonable assurance that the objectives that influence business performance in the private and public sectors, to be met.

Keywords: the supervision, control, private sector, public sector, auditing

Autor: Vesna Bogičević, Sistem nadzora u privatnom i javnom sektoru, Poslovni konsultant br. 22, Finconsult, Tuzla, 2013.