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EN
The article presents the opportunities of using IT systems for the sake of cost and income budgeting in a company. The article lists the necessary organizational changes to be introduced in order to ensure efficiency and effectiveness of the budgeting process. The article also points out the risks connected with the implementation of the IT system supporting controlling and presents the most frequent irregularities occurring in the budgeting process.
EN
The article presents another opinion in the discussion held in our pages related to management control in public finance sector units. The article is the authors' reply to the article by Mariusz Matysek entitled Reference Model for the Management Control System, published in the 2/2011 edition of our bimonthly, which emphasised the complexity of the notion and experience related to the functioning of the Controlling Department in the Social Insurance Institution (ZUS). According to the authors of this article, it is required to strengthen the coordinating function in an organisation to introduce management control. And to do so, controlling tools may prove very useful.
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EN
This article presents the principle of the mechanism controlling the flexible as an innovative method of managing corporate structures. The principles of this method as a tool for the effective management of corporate structures, allowing for variety and flexibility of management processes to achieve their goals. Features of controlling in management of corporate structures in the conditions of the unstable economic environment are considered. The concept of the mechanism of controlling in management of corporate structures which allows to provide a necessary variety of management processes for achievement of a dynamic complex of the purposes is presented. Features of functioning of corporate structures in an unstable market environment are considered. On the example of controlling a flexible mechanism as a way of adapting to the realities of the current instability in the economy of Ukraine, represented by its ability to quickly and subtly direct the management of the corporate structure to make the right decisions and coordination of all sub-systems of the enterprise.
4
Content available remote OPERATIONAL CONTROLLING - A TOOL OF TRANSLATING STRATEGY INTO ACTION
88%
EN
Enterprises have a lot of problems with realization their strategic aims in the fast changing and competitive business arena from many years. Effective execution of strategic plan needs its translating into action, task results and indicators of everyday activities. The success on the market is attainable by communicating strategic and operating goals on the each level of organizational structure and their connecting with budget of units or employee motivation. The scorecards balancing in finance, customer, process and development perspectives is very useful for pointing - what do we control with? or - what do we have to achieve? But doesn't answer to question about ways of enterprise managing. Main aim of the article is proving that operational controlling system is a essential tool for translating strategy into action. The Balanced Scorecard methodology should to take into consideration system and process connection of enterprise with procurement, co-operation or distribution supply chain also.
EN
In the article the problems of economic security of economic activity subjects are explored from the point of view of effective technologies. It is defined the effective technology as a management charges on the base of administrative account. The stages of development of administrative account, its cooperation with economic security of enterprise and ways of its perfection in the system of administrative account are exposed, as pre-conditions of enterprise economic security providing.
EN
The article deals with financial controlling in theory and praxis of small and medium-size enterprises. The first part of the article presents results and conclusions of theoretical research of financial controlling. In the second part there are presented the results and knowledge from research to determine the level of understanding and implementation of controlling issue (focusing on the financial controlling) in the praxis of Slovak small and medium-size enterprises in wood working and furniture industry. At the end of the paper, we present the need of complexity and continuity of the financial controlling instruments implementation from the view of their effectiveness in the context of controlling-oriented concept of enterprise management.
EN
This article presents the principles of adaptation mechanisms for the national economy as whole and individual economic actors to changing economic conditions and circumstances that influence the choice of these mechanisms of adaptation. Principles of effective use of technology in the enterprise management by minimizing substantial losses for the establishment and support of information and corporate information systems to achieve their goals. The features of nonlinear processes and phenomena in complex economic systems, interacting with an unstable environment characterized by uncertainty and cut down the horizon predictability. Presents the concept of system approach used in the formation and structuring of corporate governance systems, fundamental limitations in describing the behavior of modern economic processes characterized by interdependence and nonlinearity strongly related event and therefore the complexity of the control mechanisms in dynamically unstable environment knowingly provide stability and linearity behavior systems. The features of the functioning of corporate structures in an unstable market environment. Strategic adaptive planning as a method of forming the passive component of the strategy change is to varying objectives and internal features of the economic system to make good decisions and approval of all subsystems company.
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