Aware that business processes are complicated, company managers strive to find solutions that will enable them to make decisions that restrict business risk. The many years of experience foreign companies bring as well as, more and more often, that of domestic companies show that controlling can be one such instrument. In spite of the increasing importance of controlling in the economic sciences and in business practice, there are still discrepancies in the understanding of this notion. Thus, there is no uniform definition for controlling to be found in the world literature, and numerous leading managers have struggled to define it. The article presents the origin and stages of development of controlling in the world. The author also presents his own approach to defining it.
Osłabienie koniunktury gospodarczej doprowadziło do konieczności przeprowadzania wieloaspektowej analizy dotychczasowego działania deweloperów oraz banków. Jej wyniki poważnie zmieniły sposób ich funkcjonowania na rynku. W czasach kryzysu nasiliło się także znaczenie wewnętrznego instrumentu zarządzania, za jaki można uznać controlling bankowy. Jego wytyczne w poważny sposób uchroniły rynek deweloperski przed „przegrzaniem” a wielu inwestorów przed bankructwem
EN
Economic downturn has led to the need of carrying out a more thorough analysis of developers and banks performance. The results of this analysis have dramatically changed the way they operate in the market. During the recent crisis, the application of an internal management tool, i.e. bank controlling, has gained both in intensity and importance. This internal management tool guidelines have prevented the developer market from collapsing and saved many investors from bankruptcy.
Economic downturn has led to the need to carry out a more thorough analysis of developers and banks performance. The results of this analysis have dramatically changed the way they operate in the market. During the recent crisis the internal management tool of controlling in bank intensified and gained more importance. This internal management tool guidelines prevented the developer market from collapsing and saved many investors from bankruptcy.
Celem artykułu jest analiza wybranych uwarunkowań zarządzania wartością w przedsiębiorstwie deweloperskim. Analizie zostanie poddany wpływ stosowanych zasad ewidencji przychodów i kosztów na pomiar wartości. Analiza jest prowadzona pod kątem zapewnienia metod pomiaru, które będą zgodne z logiką kreowania wartości, co zapewni możliwość wykorzystania wyników pomiaru w systemach zarządzania. Autorzy opracowali przykłady korekt, które mogą być użytecznie przy pomiarze wartości z wykorzystaniem dochodu rezydualnego. Zaprezentowano symulację pomiaru wartości z zastosowaniem proponowanego podejścia dla przykładowej spółki celowej realizującej projekt mieszkaniowy.
EN
The aim of this article is to analyse some aspects of Value Based Management in real estate development companies. The subject of this analysis will be the impact of the applied rules for income and expenses on the measurement of values. This analysis was carried out in order to make sure that these measurement methods would be consistent with the creation of values. This will ensure that measurement results can be used in management systems. The authors developed correction templates that can help to measure values using the residual income. This article discusses the simulation of measurement values and the proposed approach of the SPV (Special Purpose Vehicle/Entity) which carry out real-estate development projects.
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