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 ()
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