Model kontrolinga kao podrška menadžmentu pri donošenju odluka
The Controlling Model as Management Support in Decision- Making

Summary/Abstract: The paper begins with the assumption that it is necessary to manage the business result to be a business system to operate successfully and make profit, which represents the success criterion for each business system on the market. For managing the business result, the management of business systems needs different types of information on which numerous managerial decisions are based. That is why it is necessary to develop and set a Business System Controlling Model which would have the capability to transform available data into the information necessary for managerial decision-making. The above-mentioned model is prepared in such a way that the whole process of the transformation of the data into required information is carried out in two interconnected steps which have to be made in every single case and situation. However, there are a certain number of different activities within each step which do not have to be performed in every case. The forecast presented in the form of the Profit Forecast Procedure and the Liquidity Forecast Procedure represents the essence of the Business System Controlling Model. The Business System Controlling Model developed and set out in this paper should enable the business system management to evaluate future business activities, in addition to monitoring the past and present business activities. It is precisely the evaluation of the future business activities that, in today’s conditions of greater market globalization and internationalization, should help the business system management to control the business result in a better and easier way. In this way, the Business System Controlling Model represents a new tool in the sense of management support in making various business decisions.

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