- Tytuł:
- The organisation of the controlling system in an enterprise
- Autorzy:
- Maj, A.
- Powiązania:
- https://bibliotekanauki.pl/articles/392986.pdf
- Data publikacji:
- 2018
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
controlling
budgeting
costs
revenue
kontroling
budżetowanie
koszty
dochód pieniężny - Opis:
- This paper analyses the organisation of a controlling system in an enterprise, allowing for theoretical and practical aspects of the basic management function, i.e. planning. It presents original controlling tools supporting the organisation activity planning and controlling process in a detailed manner. The analysis pays particular attention to the fact that budgeting is the most frequently applied management accounting and controlling tool. Given the nature of the paper, it has been emphasised that budgeting, similarly to other tools if inappropriately used, may not bring about anticipated results; on the contrary, it may even generate losses. While emphasising the importance of controlling in the company management process, the paper also highlights the employee motivation system.
- Źródło:
-
Organizacja i Zarządzanie : kwartalnik naukowy; 2018, 2; 33-40
1899-6116 - Pojawia się w:
- Organizacja i Zarządzanie : kwartalnik naukowy
- Dostawca treści:
- Biblioteka Nauki
Artykuł