Abstract: | Controlling is a procedural-type pragmatic process, which has developed mainly within large companies owing to the complexity of the economic activity. It is regarded as a management concept, i.e. coordinating planning, control, and information processing, with a view to producing a body of knowledge necessary in the decision-making process.
Its function is to support the company management by coordinating planning, informing, analysis and control. This support refers to gathering as much information as possible with respect to the actions planned, their current status, the gaps occurred between planning and results by using accounting as an assessment system. |
