SHS Web Conf.
Volume 83, 2020Current Problems of the Corporate Sector 2020
|Number of page(s)||8|
|Section||Economics, Management and Finance|
|Published online||30 October 2020|
Control, controlling and its objectives in the organization
University of Economics in Bratislava, Faculty of Business Management, 852 35 Bratislava, Slovak Republic
* Corresponding author: firstname.lastname@example.org
The aim of the paper is to define and compare definitions and objectives of the managerial control and controlling based on research of scientific and professional literature through the opinions of domestic and foreign authors. By studying several domestic and foreign sources, through analogy, analysis, synthesis and comparison, we were able to create an overview of the research areas and defined the basic areas of managerial function of control and controlling. Our finding is that managerial control and controlling is still an actual topic. It is the subject of research by many theorists who focus on defining of these terms. Control is often perceived only as a comparison of two states, ie as the difference between the plan and the reality, while controlling in addition to comparisons also understands controlling as the implementation of corrective actions, thus supporting planning and decision-making. In this paper we identify the opinions of various authors and emphasize the importance of these terms.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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