Mjerenje performansi centara odgovornosti za potrebe internog izvještavanja

Abstract

It is not possible to imagine the performance valuation of enterprises without analyzing the enterprises balance sheets. These reports, if they are product by managerial accounting and if they are made for decision making, have the form which is adjust for managers. Responsibility centers, as parts of enterprise in which they are founded, have direct impact on enterprise success. For that reason there is a need for establishing intern rolls for creating internal reports of responsibility centers, so they can be used in upper managerial levels. The quality of these reports should be maximized through creating most appropriate form for every of responsibility centers.