Stručni rad
https://doi.org/10.38190/ope.14.1.2
Contribution of controlling to the business success of a company in the example of Pevex
Anđelka Buneta
; Libertas International University
*
Stella Došen
; Libertas International University
* Autor za dopisivanje.
Sažetak
Controlling, as an advisory function of management, reflects
on the quality of company management at the strategic, tactical and
operational levels. To a large extent, it contributes to the timely and
quick reaction of the management to changes inside and outside the
organization and thus minimizes risks and optimizes operations. At
the same time, the application of appropriate controlling instruments
affects the efficiency and effectiveness of business operations.
The purpose of the research was to determine the role and
contribution of controlling in the stabilization of Pevex’s operations
after restructuring, as well as management’s perception and the
role of controlling instruments in operations. In order to examine
the established relationships, research was conducted using the
semi-interview method with company management and analysis of
f
inancial statements and selected business financial indicators, as
well as SWOT and TOWS analysis. The results of the research showed
that there is a significant role and contribution of controlling in the
stabilization of business after the restructuring of Pevex. Controlling
greatly contributed to the adjustment of the business strategy, which
affected business indicators measured by liquidity, profitability,
economy, profitability and indebtedness. Management’s perception is
that the use of controlling instruments contributes to the organization’s
management processes and the achievement of the organization’s set
goals. Based on information from the company itself, the controlling
system at Pevex is presented, its contribution to management in making
business decisions, and recommendations for further development are
given. Primary data sources from the company itself and secondary
data sources (annual financial reports) were used for the analysis.
Ključne riječi
controlling; restructuring; strategic instruments; opera t ional instructions; financial sponsors; business stabilization
Hrčak ID:
321209
URI
Datum izdavanja:
2.11.2024.
Posjeta: 0 *