Elementy systemu kontroli zarządczej i controllingu finansowego w procesie zarządzania przedsiębiorstwem
Components of management controland financial control systemsin the enterprise management process
Author(s): Iwona Wasiak, Grażyna KarmowskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: strategic decisions; management and control; reporting; controlling; internal audit
Summary/Abstract: In the era of globalization and market economy, enterprises have to operate in an environment of extremely tough competition and new technologies. This requires from them to use efficient and flexible management methods and to adapt to the dynamically changing circumstances. The main objective of an enterprise is to maximize its value while reducing costs. Management and financial control systems enable the identification and elimination of unnecessary expenses and serve as helpful tools in taking actions under a long-term strategy. They can be used not only to detect irregularities and make recommendations leading to their removal. The overriding aim of such systems is to make an enterprise more efficient and to support initiation of changes in existing procedures and structures in order to enable the implementation of set objectives.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 289
- Page Range: 556-565
- Page Count: 10
- Language: Polish