Analiza poslovne uspješnosti poduzeća Aureus d.o.o.

Within the business economy, the term controlling is often heard, for the last twenty years controlling has been one of the most frequently discussed topics. Controlling is a very important segment in the company's business, it is responsible for the success of the business and strives to achieve the highest possible goals. Controlling provides professional support and assists in decision-making processes of leadership and management. In order for a company to operate successfully, it is first and foremost important that setting goals is in line with what the company wants to achieve. If the goals are set, intensive development is important, which can be achieved if there is constant planning, constant examination and constant information. Continuous information involves gathering information not only about the business of the company itself but also from the environment. Increasing the value of the company itself leads to successful business, which in combination with liquidity and stability and socially responsible business leads to efficient business process management. Controlling collects, processes and analyzes data, and puts them into a meaningful whole. Data is collected from various databases inside and outside the company. With the help of data, the management gets a complete picture of the company's operations and accordingly can decide in which direction the business will take place, and how the company can adapt to the new conditions. The aim of this paper is that on the example of the company Aureus d.o.o. show the business performance trends of the company of the same name in the period from 2014 to 2019. The area of controlling is also the financial analysis which evaluates the financial operations of a specific company. The results obtained from the financial analysis serve both internal and external users. Financial analysis covers various phenomena that are observed from the aspect of their dynamics (horizontal analysis) and structure (vertical), and various indicators are used to explain the movement of individual phenomena and overall business.