Pregledni rad

NEW CONSIDERATIONS OF CONTROLLING - INSCURANCE OF RATONALITY AND HOLDERS OF TASKS IN INTEGRAL CONTROLLING

Ivana Plazibat ; University of Split, University Department for Professional Studies, Split

Sažetak

The aim of this study was to show and understand the new controlling, in terms of ensuring the rational backbone of leadership, which opens so. new era controller. New Controlling focuses at ensuring sufficient competence to design tasks which support rational management As the goal of this research, is the need for demystification of the profile of a new generation of controller and their role in the management of corporations and companies. The purpose of the research is to contribute to the introduction of the company’s controlling concept, which is essential for the operationalisation of an integrated system of decision-making for value-oriented corporate management. Thereby it is necessary to position the role of controller, as well as respond to the questions that are crucial for the development of controlling thoughts. Basic questions open and deepen the research and on them should be answered, such as: What, or who, as controller competition arises in the domain of rationality insurance? How to meet the increasing needs for additional provision of rationality? How to establish the controlling concept of the whole function of company? What is the role of "Target Costing" associated with benchmarking? How to rational set up to capital market? How to ensure continuity and future development? This research will answer the basic questions in order to contribute to the development of the controlling in companies, and thus significantly raise the level of management performance.

Ključne riječi

new controlling; Target Costing

Hrčak ID:

94577

URI

https://hrcak.srce.hr/94577

Datum izdavanja:

31.12.2012.

Posjeta: 791 *