文章基本信息

标题：Financial analysis as a part of financial management reporting arising from internal audit recommendations in enterprises
本地全文：下载
作者：Tomaš-Miskin Sonja
期刊名称：Megatrend Revija
印刷版ISSN：1820-3159
电子版ISSN：2560-3329
出版年度：2021
卷号：18
期号：3
页码：127-142
DOI：10.5937/MegRev2103127T
语种：English
出版社：University Dzon Nezbit
摘要：Financial analysis is part of the overall reporting, primarily financial management, and then top management in companies. The initiative to initiate financial analysis can come from the following parts of the broader management function of the company: internal controls, internal audits, top management, external audits, government agencies, shareholders, business owners and others. In this paper, the authors paid special attention to the importance of the initiative that originated from the company's internal auditors. In addition, the authors point out the importance of shaping and creating the very basis of financial analysis in companies in order to make a usable model of the proper functioning of reporting to the top management of a large number of companies. The aim of this paper is to show the advantages of properly setting up a financial management reporting system. In addition, proper top management reporting can contribute to creating better business results in the company.