КВАЛИТЕТНОТО УПРАВУВАЊЕ СО ЗАЛИХИТЕ ПРЕДУСЛОВ ЗА БРЗА И ЕФИКАСНА РЕВИЗИЈА
Abstract
The increased intensity of industrial production, the more pervasive interaction of the organization with the environment, the complex economic conditions, unorganized production and other relevant factors, first put the need to increase the quantities of material resources, such as raw materials, semifinished products spare parts, etc., in order to quickly and timely respond to customer demands and needs of the production process. Permanent aspiration to a larger sales volume imposed the need for quality management quantities in order to minimize the level of engaged Assets in stock and still have available at any time and volume according to the requirements of the business. Organizational structure and the methods and techniques to manage inventory by management significantly affect the audit techniques and procedures to confirm the stocks of the entity being audited financial statements and thus on the performance of the overall review..