Controlling firms conception


  • Dušan Baran


Controlling, costs, revenues, profit, calculations, economic effect, enterprise management system, vigorous company, regulation, secondary subsystems, strategy, company monitoring, vision, life cycle, management


The management is aimed at objectives. The comparison of the plan and reality as well as the subsequent analysis of deviations provide important information for the management. However, this feed-back helps only to register the state which already occurred and the emergence of which could be prevented only in the past. Since the knowledge of what was necessary to do in the past can not be in most cases applied to remove the deviations, controlling must not linger on the analysis of the past state. The analysis should serve only as a basis for the preparation of measures for the future period. Hence controlling strives for the feedforward. Nowadays the enterprise environment is marked by wide range of problems which can be solved with usual methods only with great difficulties. New concepts, tools, methods and technics are used more frequently in order to increase the yield and financial strength of the company. Mainly to reach the two most important aims that is profitability and the liquidity. Very important tool which helps enterprises to solve these problems, and in this way ensure longlosting sucessfull existence of the company, is controlling.