(Wydawnictwo Uniwersytetu Rzeszowskiego, 2013) Chodasová, Zuzana; Tekulová, Zuzana; Jacková, Anna
The role of controlling is to prepare for managers of the company an adequate environment for decision-making processes, quality of information with added value provided in the real time. Controlling is focused on the implementation of cooperative style of management. This does not mean the use of only routine management activities, but the use of obtained information to point out so-called „weak spot“ due to which the company fails to achieve its objectives. The aim of the controlling is therefore to create a complex system of information regarding costs and performance, methods, economic indicators that should evaluate development of the company as a whole and at the same time observe operational side of the company by means of partial views that are crucial for company management. The interconnection of enterprise information tools, one of the prerequisites for the proper implementation of the controlling enterprise in what also discusses the article.
