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“Controlling” as a Unit of Production Planning and Control. Romanian Case Studies


  • Valentina Oarga

    () (West University of Timisoara, Romania)


The paper presents a new managerial tool applied in Romania after 1990: controlling. Controlling is understood to be a unit of planning and control like in German speaking world. Even though this is a typical German approach, our conclusions will show that the same view of controlling exists in post-1990 Romania. This paper’s objective is to argument the acceptance of controlling as a management tool—referring to a company’s planning and control unit—by presenting a concrete planning and control situation at an international company in Romania Alexander&Son Timisoara.

Suggested Citation

  • Valentina Oarga, 2009. "“Controlling” as a Unit of Production Planning and Control. Romanian Case Studies," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 12(34), pages 61-84, (4).
  • Handle: RePEc:rej:journl:v:12:y:2009:i:34:p:61-84

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    controlling; planning; control; production;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other


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