Plany wdrożenia controllingu w przedsiębiorstwach w świetle badań ankietowych
Plans of controlling implementation as revealed by questionnaire surveys

Summary/Abstract: The aim of this paper is to determine if the surveyed enterprises in the region of Warmia and Mazury intend to implement controlling systems – systems that would facilitate more rational management of a company and that would reduce the growing costs of activities. The study yielded a rich factual material with 169 units, employing more than 50 employees. The research revealed that the likelihood of implementing a controlling system was associated with the following characteristics: employment of over 250 workers, organized as a limited liability company, relying on the national (Polish) capital, operating in the paper and printing sector or in the utilities sector, having yields (ROE) below 5%, and holding assets in excess of 5 million euros.

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