Review article

https://doi.org/10.20867/thm.2.1.13

Accounting statements and operational controllership

Lajoš Žager ; Ekonomski fakultet Zagreb, Sveučilište u Zagrebu, Zagreb, Hrvatska

Abstract

Accountancy information is the output of accounting system, presented in the form of different statements.
Auditing examines true and fair view of financial statements. Financial statements analysis contains a series of various procedures by which financial statements data are processed into accounting information relevant to management. It is financial ratios which communicate the information. Operational controllership requires connecting accounting and non-accounting information. Controllership provides quality and comprehensive information for business decision making proces through integrating accounting and non-accounting information systems and through adjusting these systems to requirements of information users.

Keywords

accounting system; financial statements; financial ratios; information; controllership; decision making

Hrčak ID:

182498

URI

https://hrcak.srce.hr/182498

Publication date:

30.7.1996.

Article data in other languages: croatian

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