Professional paper
https://doi.org/10.46672/zsl.8.9.17
Role of controlling in utility companies
Josip Kereta
orcid.org/0000-0001-7142-6488
; Foris savjetovanje d.o.o., Zagreb, Hrvatska
Kruno Blažević
; Komunalac Požega d. o. o., Požega, Hrvatska
Abstract
Controlling is a relatively new business function whose primary task is to provide timely
and reliable information that, in the form of business indicators, provides expert support
to management in making various business decisions. Controlling monitors the process
of setting goals and formulating strategies, and ensures their fulfillment. Introducing
controlling into a company is not a simple task, but the benefits are manifold. Controlling
brings transparency to business strategy, results, and processes, and most importantly, contributes to greater efficiency of the company. This function should protect the general interests of the company, while initiating changes by proposing new ideas. On the other hand,
utility companies are responsible for providing various communal public services to citizens.
Their activities are regulated by law, they belong to the non-profit sector and their
primary goal is user satisfaction. This paper describes the theoretical aspects of controlling
and utility companies, as well as the role of controlling in these companies.
Keywords
controlling; public services; performance indicators; utility companies
Hrčak ID:
312497
URI
Publication date:
28.12.2023.
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