Proces wdrażania controllingu w praktyce przedsiębiorstw
The process of controlling implementation in companies practice

Summary/Abstract: In recent years, the role of controlling has significantly increased. It plays an increasingly important role especially in the management process. Globalization and the growing market requirements caused that now companies cannot rely solely on the existing management methods. This situation forces the use of methods and tools to enable a thorough environmental analysis and the identification of risks arising in its place. The aim of the article is to present the practical side of the implementation process of controlling in selected enterprises. As a result of the implementation of controlling there are changes in the techniques and logic of company management in the presented companies. Their introduction has facilitated decision-making on the proper shaping of the future and the adjustment of the potential of enterprises to the changing environment.

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