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1 Multidisciplinary Aspects of Production Engineering

1 2018

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Controlling in the Process of Managing a Modern Enterprise

Dźwigoł H., Bezchasnyi O.

Multidisciplinary Aspects of Production Engineering

2018

Vol. 1, Iss. 1

577--585

The aim of the article is the analysis of controlling in relation to the management of a contemporary enterprise. Against this background, the essence and concept of controlling, its classification and importance for the development of the company were presented. The scope of controlling applications in enterprises' operations depends mainly on the needs of management staff and their managerial awareness. The fact that the views concerning him are not unambiguous, they do not have a universal form, equally understood terms and tasks, strictly defined and assigned actions or methods, is of great significance. The area with which controlling is related applies to all areas of the company's operations. Support for business management takes place in the area of the entire organization. Controlling with its instruments reaches everywhere, coordinates management in all company's cells. Presented premises in the scope of organization of controlling in enterprises, allow to state that the smaller enterprise, the more often controlling appears as a linear cell or a group of cells located in the linear hierarchy. In addition, they indicate that the time of implementation of controlling in the case of large enterprises (in this case also state-owned) is longer than in enterprises from the SME sector (most often private), which is mainly related to the reluctant attitude to changes of employees and management of these organizations, and their internal adjustments.