Controlling in Transition Environments: Empirical Evidence from Croatia

Špac, Davor; Mošnja-Škare, Lorena

doi:10.2478/v10033-009-0005-4

Cited by 5 publications

(4 citation statements)

References 11 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The controlling department is independently organized in most of the successful companies but it still does not exceed 50 per cent from estimated companies. (Špac & Mošnja-Škare, 2009), Previous research (Vitezić, 2006) and this research by interview method showed that controlling department is usually centrally organized in the large and medium companies and employs three to five people. It is mainly focused on financial aspect of the business and therefore uses financial indicators and some other quantitative indicators.…”

Section: Methodology and Research Resultsmentioning

confidence: 84%

A Conceptual Model of Linkage Between Innovation Management and Controlling in the Sustainable Environment

Vitezi¹,

Vitezi²

2014

JABR

View full text Add to dashboard Cite

The main objective of this research is to investigate the role of controlling in the innovation management process respecting sustainability. The question of interest is whether controlling is involved in the innovation management process and how to measure the effectiveness of innovation process using controlling as analytical and informative function and support to the management of the company. Today's approach to strategic management emphasized concept of sustainability and innovation. For that reason there is a need for a broader role of controlling in decision making process, especially for the purposes of efficient measurement system. In order to develop conceptual model of the relationship between innovation management and controlling research is done on Croatian enterprises that has controlling department. The involvement of controlling function in innovation process is analyzed using interview method and results confirmed insufficiently developed linkage between controlling and sustainable innovation management. The conceptual model which is proposed is developed with regard to sustainable innovation process and management performance within which controlling place coordinative and integrative role. A model suggests five stages of the innovation process in which controlling is included as analytical and informative function. Also, a model provides a framework for further elaboration of controlling effectiveness, when it is included in innovation management process.

show abstract

Section: Methodology and Research Resultsmentioning

confidence: 84%

A Conceptual Model of Linkage Between Innovation Management and Controlling in the Sustainable Environment

Vitezi¹,

Vitezi²

2014

JABR

View full text Add to dashboard Cite

show abstract

“…Introduction of such system could be a determining factor ensuring company's success. Studies conducted by many authors (Špac, Mašnja-Škare, 2009;Papp, Pajrok, 2010;Śliwczyński, 2011;Sestanj-Peric, Kukec, 2012;Bieńkowska, Zgrzywa-Ziemak, 2014;Vuko, Ovjan, 2013;Dobroszek, 2015;Perović et al, 2016;Todorović-Dudić et al, 2017 etc. ) confirm that introducing a controlling system helps to improve the functionality of companies and the process of decision making as well as to increase the company's value growth.…”

Section: Introductionmentioning

confidence: 99%

Untitled

2020

JESI

View full text Add to dashboard Cite

In a rapidly changing business environment, it is important for many enterprises to create value. Yet the aim to manage the enterprise by focusing on maximizing its value does not guarantee the growth of its value. Appropriate management instruments and systems have to be selected for this purpose. Introducing a controlling system helps to improve the functionality of company and the process of decision making as well as to increase the enterprise's value. When the main purpose of an enterprise is to create value, then it is necessary to have means to monitor, estimate and assess the value creation activity. According to both theory and practice, it is proposed to estimate the value of an enterprise and its changes by applying various indicators. Different indicators measure an enterprise's value changes differently. Also, the level of complexity of indicators calculation differs a lot. Taking these two criteria into account it is important for every enterprise to create an appropriate set of indicators measuring the enterprise's value and its changes. The article analyses the significance of measuring an enterprise's value in the controlling system, the diversity of indicators to measure an enterprise's value and the issues connected with their selection in medium-sized enterprises. The aim of the article is to develop a set of indicators measuring an enterprise's value and its changes that could be introduced in the controlling system for medium-sized enterprises. The research methods are the analysis of scientific literature, collection, comparison, classification and generalization of information, expert evaluation, a questionnaire survey of Lithuanian medium-sized companies' managers, accountants, financiers. During the expert evaluation it was found out that the following set of eight indicators measures the value and its changes in the controlling systems for medium-sized enterprises the best: Net profit, EBITDA, ROE, ROS, ROA, EVA, MVA, and TSR.

show abstract

“…Z prieskumu v chorvátskych podnikoch vyplýva, že implementácia sa zvyšuje, keď sa majitelia nepodieľajú na manažmente, ale aj ak rastie veľkosť podniku. Okrem toho sa prieskumom preukázalo aj efektívnejšie využívanie účtovných informácií (Spac et al 2009).…”

Section: Controlling Controllingový Repoting a Význam Pre Riadenieunclassified

Uplatnenie Vybraných Nástrojov Controllingu v Riadení Nákladov Dopravných Podnikov a Ich Využitie v Reportingu

Poniščiaková¹,

Kicová²

2020

Perner's Contacts

View full text Add to dashboard Cite

Z hľadiska zvyšujúcej sa zložitosti podnikových systémov a ich využitia je nevyhnutným základom každej úspešnej cesty taký systém, ktorý integruje nielen spracovanie informácií, tvorbu plánov, ale aj analýzu a kontrolu. Veľmi dôležitá je aj možnosť prijímať správne a rýchle rozhodnutia, čím sa znižuje pravdepodobnosť možných rizík a nebezpečenstiev na minimum. Controlling je v tomto kontexte veľmi dôležitým nástrojom pre podporu riadenia a rozhodovania. Príspevok prináša analýzu controllingových nástrojov s ohľadom na ich uplatnenie v riadení dopravných spoločností. Dôraz je kladený najmä na controllingové riadenie nákladov, ich controllingovú kategorizáciu v špecifických podmienkach dopravných podnikov ako aj ich následné využitie pri riadení zisku. Pre dosiahnutie cieľa boli využité viaceré metodológie, nielen pri čiastkových cieľoch - získavaní a spracovávaní teoretických poznatkov - ale aj pri ďalšom riešení, návrhoch praktického využitia vybraných nástrojov controllingu v dopravných spoločnostiach. Predmetná problematika bola riešená s využitím vybraných kvalitatívnych metód, opierajúcich sa o indukciu so snahou pozorovať, zisťovať pravidelnosti, vytvárať závery a teórie za účelom získania naratívnych výstupov. Teoretické výstupy sú výsledkom spracovania dostupných poznatkov o controllingu a jeho vývoji, praktická rovina poskytuj výsledok vo forme návrhu uplatnenia vybraných nástrojov controllingu v podmienkach dopravných spoločností, pôsobiacich v Slovenskej republike. Príspevok možno považovať za relevantný zdroj poznania a pochopenia riešenej problematiky, ponúka metodický návrh, uplatniteľný vo všeobecnosti pre podniky, ktorých manažment sa pre zavádzanie a využívanie controllingových nástrojov rozhodne.

show abstract

Controlling in Transition Environments: Empirical Evidence from Croatia

Cited by 5 publications

References 11 publications

A Conceptual Model of Linkage Between Innovation Management and Controlling in the Sustainable Environment

A Conceptual Model of Linkage Between Innovation Management and Controlling in the Sustainable Environment

Untitled

Uplatnenie Vybraných Nástrojov Controllingu v Riadení Nákladov Dopravných Podnikov a Ich Využitie v Reportingu

Contact Info

Product

Resources

About