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Evaluating Investment Profitability and Business Controlling Methods


  • Tibor Erményi

    (University of Miskolc)


If we ask economists or controlling managers, then they will define the business controlling developments on quite different ways, but it is easily observable that each of the business controlling projects have goals which are mainly improving the effectiveness of the business by reducing negative outcomes and retaining the benefits. So the business controlling development is essential in companies’ life. It is a very important management task to focus on business controlling developments and invest in such kind of projects. This field has more and more come into prominence during the economic crisis started in 2008, because several companies were able to survive only with the help of new and innovative controlling functions. The research tries to prove that the performance of the company is strongly influenced by the controlling developments and by the profitability planning from which the organization can gain benefit within a short term. This hypothesis was strengthened by surveys too conducted among managers in multinational firms.

Suggested Citation

  • Tibor Erményi, 2015. "Evaluating Investment Profitability and Business Controlling Methods," Proceedings- 11th International Conference on Mangement, Enterprise and Benchmarking (MEB 2015),, Óbuda University, Keleti Faculty of Business and Management.
  • Handle: RePEc:pkk:meb015:183-198

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    References listed on IDEAS

    1. Roberto Piazza, 2015. "Financial innovation and risk: the role of information," Annals of Finance, Springer, vol. 11(3), pages 477-502, November.
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    More about this item


    business controlling; profitability JEL code: M16; M21;
    All these keywords.

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics


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