THE ROLE OF INTERNAL CONTROL IN ENHANCING THE EFFICIENCY OF BUDGET PLAN IMPLEMENTATION IN SPORTS ORGANIZATIONS
Abstract
The optimal level of the budget is the service of successful implementation of regular activities in sports organizations. Quality accounting planning is a mechanism of dedicated budget planning for the implementation of sports activities. In order to achieve the compliance of the implementation with the budget plan, a special impulse has a well-established internal control system in the sports organization. The subject of this work, as its title itself states, is the role of internal control in the function of strengthening the effectiveness of budget realization of sports organizations. Most management, coaches and players are focused on achieving sports results. There are few whose primary goal is the liquidity of the sports organization and not the sports result. This situation often causes non-transparent and unplanned implementation of the budget. Precisely because of these problems, a well-established internal control system is the seal of transparent and purposeful realization of the budget of sports organizations.
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