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.
