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The Role Of Controlling And Its Admission Within Sms Enterprises In Hungary €“ Especially In The Hospitality Industry


  • László Papp

    (University of Pécs)

  • Andor Pajrok

    (Eötvös József College Baja)


In last decades, international competition has become an increasingly importantfactor in many industries. Managers in the new environmental demands need more relevant costand performance information on the organization’s activities, processes, products, services andcustomers. This article is an attempt to identify and investigate the role of Controlling and itsimplementation within hungarian SMS Enterprises in the Hospitality Industry.

Suggested Citation

  • László Papp & Andor Pajrok, 2010. "The Role Of Controlling And Its Admission Within Sms Enterprises In Hungary €“ Especially In The Hospitality Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-15.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:15

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    Controlling; Competitiveness; USALI;

    JEL classification:

    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm


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