Review article
https://doi.org/10.51650/ezrvs.20.1-2.8
Controlling in the operations of a manufacturing company, Case study of AD Plastik d. d. Solin
Damir Piplica
; University of Split, Faculty of Forensic Sciences, Split, Croatia
*
Tihomir Luković
; Aspira University of Applied Sciences, Split, Croatia
Marijeta Pezo
; University of Split, Faculty of Forensic Sciences, Split, Croatia
* Corresponding author.
Abstract
The topic of this paper is controlling in the operations of a manufacturing company. The primary objective of this research is to evaluate the factors that influence the level of development of controlling as an integral function of management in decision-making and business management processes. The subsidiary objectives are to assess the influence of the environment on the organizational structure of a manufacturing company, to analyze the positioning of controlling within that structure, to examine the nature and intensity of cooperation between management and controlling in the company, and to evaluate the level of development of controlling in accordance with the theoretical phases of its implementation. The research is based on a case study of AD Plastik d.d., Solin, employing methods of analysis and synthesis of the collected data. To explore the role of controlling in a manufacturing company more thoroughly, a comparative method was also applied, along with sampling methods. The results of this research demonstrate that controlling in a manufacturing company is integrated into the organizational structure and serves as a key support to management. A comparison of these findings with theoretical assumptions suggests that controlling in AD Plastik d.d., Solin is aligned with European practices, strategically positioned, strongly supported by information systems, and proactive in its approach. The results also indicate the need for more sophisticated management models and a higher level of controlling implementation compared to companies operating exclusively in the domestic market. In conclusion, the research confirms the main hypothesis that controlling in a manufacturing company represents a key function of business management. Its role is becoming increasingly important in the context of global challenges and the need for rapid, well-informed decision-making. Therefore, it can be concluded that further development of controlling is one of the key prerequisites for long-term competitiveness and business sustainability.
Keywords
controlling; management; business decision-making; business analysis; manufacturing company.
Hrčak ID:
349837
URI
Publication date:
27.7.2026.
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