Controlling is an important management tool. However, it is differently defined. The paper highlights the difference of controlling and audit and difference of strategic and operational controlling. It also discusses the different role of controlling in traditional and process management. Investigation was realized during two years in the form of questionnaires. In the year 2008 questionnaires were received from 104 firms and in the following year from further 117 firms. This article uses data from the second period of the investigation. The most important part of the paper deals with the assessment of questionnaires related to use of logistic controlling in firms. The majority of indices used in firms are aimed at reached results at the end of the year, only some of them are focused at processing indices that should reveal causes of these results. The results of the survey are presented as the ordination diagram. Logistic departments should be engaged also in logistic controlling. In many firms, mostly the smaller, logistic departments are not established and their competencies are transferred mainly on business departments. These departments are able to run only the necessary agenda and cannot develop logistic controlling so, that it could be advantageous for the firms. Controlling has been applied at 25 % of investigated firms, but only 8,5 % of them were focused also on logistic controlling. Therefore, regular and periodical management of inventories, transport and especially information technologies, facilitating effective usage of controlling, are underestimated.
Volume (Year): 13 (2010)
Issue (Month): 2 ()
|Contact details of provider:|| Postal: Studentská 13, 370 05 České Budĕjovice|
Web page: http://acta.ef.jcu.cz/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:boh:actaub:v:13:y:2010:i:2:p:77-86. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tereza Š ástková)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.