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The complexity of today's business increases and, correspondingly, the requirements for decision support increase. A traditional supplier of top management decision support is the controlling function. However, when controlling struggles to meet the increased requirements, the influence of controlling on top management decisions can get marginalize...
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... provides the controlling department with the possibility as well as the responsibility to adapt its services in a flexible manner to the operative and strategic needs that the company faces. In the following, multinational production companies were defined as large production companies with more than 20,000 employees operating and producing in multiple countries with an annual sales volume exceeding 1,000 million EUR (see figure 20: The headcount of controlling depends on company size). Based on the surveys analyzed, the controlling function in such companies employs on average more than 60 controllers or 0.3% of the total headcount (Gräf & Horváth & Partners, 2014). ...
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... According to Laval & Ştefea (2018), the most obvious factor is the size of the company, because especially the size of the company affects the number of employees, specializations and the organization of the control function. Larger companies have a larger control team in absolute numbers, but the relative number of controllers compared to the total number of employees is decreasing. ...
... According to Laval & Ştefea (2018), the most obvious factor is the size of the company, because especially the size of the company affects the number of employees, specializations and the organization of the control function. Larger companies have a larger control team in absolute numbers, but the relative number of controllers compared to the total number of employees is decreasing. ...
Актуальність і новизна. Сучасна або іншими словами сучасна організація прагне бути відкритою соціальною системою, що розвивається. Вона стає максимально ефективною лише за умови здатності гнучко адаптуватися до змін у навколишньому середовищі – нових технологій, потреб споживачів, змін геополітичного та правового середовища та суспільства. Вчені Файзієв та ін. (2022), Abdiyev & Alimardonov (2022), Kudins (2022), Veldman & Willmott (2022), Mireckienė (2021), Linkevičius (2022), Popovič (2020), Pelikšienė (2022) тощо тих, хто вивчав сучасна організація визначає, що це сучасна, відкрита до змін організація, що навчається, яка допомагає людині набути компетенцій, прийняти традиції та цінності гуманістичної культури. Формує творчу та відповідальну, здатну до спілкування та співпраці, ефективну особистість у сучасному суспільстві. Здатність організації до розвитку безпосередньо пов'язана з її здатністю вирішувати конфліктні ситуації та керувати ними. Оскільки конфлікти є невід'ємною частиною організації, важливо, як організації реагують на них, як вони аналізуються і які методи вирішення обираються. Однією з яскравих тенденцій останніх років, яка має довгострокову перспективу та добре вписується в концепцію сучасної організації, є автономізація управління, формування окремих робочих груп – команд (Kazočiūnienė, 2022; Žymantienė, 2022; Dambrauskienė, 2021 та ін.). Стабільність у цьому випадку не означає постійність чи, тим більше, застій, а орієнтована на стабільне зростання відповідно до можливостей – запланованих чи принаймні очікуваних. Проте планомірність і системність діяльності обмежують новаторство, нетривіальність і водночас підприємливість. З іншого боку, така організація має всі передумови для успіху, особливо якщо вона працює в сферах діяльності, що характеризуються відносно тривалим життєвим циклом. Крім того, в таких організаціях існують сприятливі умови для появи нетипових стратегій, які пропонують окремі структурні суб'єкти. Це пов'язано з тим, що не тільки стратегія визначає, які структури будуть обрані, але і існуючі структури не меншою мірою визначають обрану стратегію. Об’єкт дослідження: внутрішнє середовище сучасної та соціально відповідальної організації. Мета. Проаналізувати внутрішнє середовище сучасної та соціально відповідальної організації з точки зору психологічного благополуччя. Завдання дослідження: 1. Розкрити теоретичну сутність сучасної та соціально відповідальної організації; 2. Обговорити внутрішнє середовище організації; 3. Визначити фактори робочого середовища сучасної та соціально відповідальної організації, що сприяють добробуту Методи: Аналіз, систематизація, узагальнення та порівняння наукової літератури.
... The authors Ișfănescu et. al (2002) agree with this concept, considering the information as the raw material upon which the analysis is based and providing the elements necessary for the management of the entity (Laval and Ștefea, 2018). All the information on which the economic and financial analysis is based comes from internal sources, as well as from outside the company. ...
Financial reporting aims to provide financial and economic information about a company, which is useful for internal and external users, in order to provide the basis for business decisions. The business area needs to pay close attention to the information in financial reporting, whether it belongs to the entity’s internal environment or the external environment, to use the information as efficiently as possible. Financial information most frequently is used through the analysis conducted on indicators calculated with the help of the summary and reporting documents for the financial year. This paper aims to analyze the main factors that make a significant contribution to the relevance of financial information. To achieve our target, we have carried out an empirical analysis of panel data on a sample of five pharmaceutical companies listed on the Bucharest Stock Exchange. The period considered was five years, since financial years were included in this period, which had been conducted under similar conditions, but also surprised a financial year in which most of the areas of activity suffered. The data were collected based on the companies’ annual financial reports. The present study confirms that both the net income and the comprehensive income of the year have a substantial impact on the relevance of the financial accounting information. In addition, according to the present study, the main drivers of the relevance of financial information are ROE (Return on equity), ROA (Return on assets), profit margin rate, and LEV (leverage).
... Managers shall be able to handle the flow of information, process it, analyze it, make an output, and make the right decisions based on it (Riemenschneider et al., 2003;Berens & Wuller, 2007;Ahlrichs, 2012). A traditional supplier of top management decision support is the controlling function (Laval & Stefea, 2018). According to Sedliačiková et al. (2016Sedliačiková et al. ( , 2019, Písař and Kupec (2019), controlling is often taken incorrectly to mean control, but controlling is much more than that. ...
The economic crisis triggered by the COVID-19 pandemic suggests that enterprises should manage their business in the wider system of public, social and environmental relations. Sustainable socially responsible business is becoming a lifeline for enterprises, they need to make the most effective decisions about the future direction. This can be achieved by interconnection of sustainable socially responsible business and controlling. Following the empirical survey research carried out using 151 Slovak enterprises the maturity of enterprises concerning the use of controlling and its financial, investment, cost, quality and personnel controlling subsystems was defined. Fisher’s f-test was used for Three-factor analysis of variance questions. The results achieved in the research showing significant differences between analyzed categories of enterprises in terms of size and their subject of business. Based on the analyses of the secondary sources and on results of the research, a framework concept of the structure of corporate controlling for Slovak enterprises was proposed which represents an innovative sustainable business model in practice, the application of which in practice will be a prerequisite for the growth of performance and financial health of enterprises.
... As a management tool, corporate controlling is gradually expanding to all types and sizes of enterprises as a result of the globalization of businesses and supplier-customer relations. According to [6][7], recent mega trends changed the expectation of the management concerning the controlling function, meaning that controlling has to adapt to the new requirements. According to [8][9], controlling should be part of every modern enterprise, because its role is to prepare documents for managers who make optimal business decisions on their basis. ...
Implementing controlling into business practice is a difficult, long-term and complex process that is unique for each enterprise. It is affected by various psychological factors that evoked positive and negative emotions in owners, managers and employees. The main objective of this paper is to identify key psychological factors, emotions and barriers affecting employees during implementing controlling into business practice. The empirical research into the given problem was conducted by the questioning method in a form of questionnaire. In order to evaluate the research results, the descriptive, graphical, and mathematic-statistical methods were used. Based of the findings, a concept was proposed to put emphasis on the key psychological aspects of the enterprise employees during implementation of this tool. The proposed concept could become a support tool for company owners and managers to eliminating negative emotions and evoking positive emotions in employees during the process of implementation and enforcement of controlling into the enterprise, ensuring that this tool is fully functional and, accepted by all internal interest groups.
