Úlohy hospodárskych stredísk v controllingu
TASKS OF ECONOMIC CENTRES IN CONTROLLING

Summary/Abstract: The rise and development of market economy in countries of Central and East Europe requires looking for new tools of company management which enable a constant rise of the efficiency of companies. The effort to achieve high efficiency led companies to set-ting up controlling. Problems connected with setting up operational controlling in our conditions, especially with creating responsibility centres and defining tasks for these centres, led to writing this paper. In the first part of this contribution we are judging the impact of controlling on the efficiency of company. Results of research show that a good functioning system of con-trolling enables to manage the company on the basis of self-regulation principle, thus contributing to cuts in costs and reaching better results. This system can function correct-ly only if it is consistently directed to: aims, future, narrow places, market and customer. The second part of the contribution is devoted to the nature, importance and criteria for creating responsibility centres. The complexity of the production process requires a purposeful division of work, which is leading on one hand to a factual segmentation of the organization (organizational structure), and on the other hand to a segmentation from the perspective of authority and responsibility delegation, i. e. structure of responsibility centres (economic structure). The need to set up such centres was awakened by applying the principles of economic responsibility in internal company units. The responsibility centre is a tool of valuation management of the company in order to achieve company objectives. A centre is then defined as a „responsibility“ unit with determined functions, for which it is motivationally efficient to follow the value variables: at the input costs, at the output returns. The basic prerequisite of successful functioning of responsibility centres is: • relative closing of the centre, • identification of partial performance, • appreciation of performance by an internal company prize. From the results of research it follows that when creating responsibility centres it is necessary to keep to the following principles: • economic centres must be detached and have their own economy, organization, technology, accounting and finance, • costs and performance of their activity must be measurable, • distinctly recorded, • there must be a possibility of planning and analysing their activities. In business practice the economic and financial detachment whose minimum criterion is the possibility to set up a budget, is considered most important. On its basis measuring of the degree of fulfilling of a certain task is carried out, in the phase of planning, realiza-tion and completion. To achieve this, we must consider responsibility centres as fully-fledged subjects of the management process with special tasks. An important principle of creating centres of responsibility is to define their objectives...

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