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Istota i efektywność prowadzenia kontrolingu w przedsiębiorstwie

100%
Buriak P., Czerewko G., ołynśkyj S., Czerewko D.
Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
|
2007
|
vol. 3
|
issue 2 Ekonomia
143-157
EN
The conditions of enterprises functioning constantly are going to be more sharp and complicated. Intensification of competition is the factor of that enterprises mast to find some new principles of its management. One of such effective approach to enterprise management improvement is the controlling. This article is just devoted to controlling essence, conception, types, instruments and efficiency definition.
2
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Rozwinięcie przerobowego rachunku kosztów. Okiem praktyka

100%
Czerska J.
Przedsiębiorstwo we współczesnej gospodarce - teoria i praktyka
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2016
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vol. 2
|
issue 17
107-123
PL
Autorka artykułu, wykładowca, konsultant biznesowy i praktyk w obszarze zarządzania przedsiębiorstwami produkcyjnymi i usługowymi przedstawia wypracowany przez siebie model rozszerzenia przerobowego rachunku kosztów. Artykuł prezentuje uzasadnienie potrzeby rozszerzenia i sposób jego wykorzystania w podejmowaniu decyzji menedżerskich.
EN
The article’s author, lecturer, business consultant and practiciant in the management of production and services, presents her model of extension of Throughput accounting reporting model. The paper presents the substantiation for extension and the manner of its use in decision-making by managers.
3
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The organisation of the controlling system in an enterprise

84%
Maj A.
Organizacja i Zarządzanie : kwartalnik naukowy
|
2018
|
vol. nr 2
33--40
EN
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.
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