Planowanie i kontrola w controllingu
Planning and control in controlling

Summary/Abstract: Planning and control have a special role in controlling. The study demonstrates the essence of the role of planning in the company and basic functions in the strategic and operational controlling. The article shows that the plan determines the future of the company and presents the way how to achieve the goal. Each activity is controlled. Thus, planning is combined with the control. Control means the comparison of the facts of the desired state defined in plans. The comparison of these figures indicates the achievement of its objectives. They provide a basis for taking corrective action, which can prevent the emergence of irregularities in the future.

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