Controlling w małych i niewielkich średnich przedsiębiorstwach – teoria i praktyka
Controlling in small and lower-medium enterprises – theory and practice

Summary/Abstract: The article presents selected experiences with cooperation with almost 50 manufacturing and commerce enterprises from the last dozen or so years. They provide the basis for the research hypothesis, pointing to a significant difference between certain aspects of controlling in start-ups and small and lower-medium enterprises, and analogous aspects of controlling in large corporations. The authors critically assess the impact of aspects of controlling characteristic for large corporations, which often constitute a point of departure for basic literature on the subject. They indicate examples of loopholes in that subject matter, particularly with regard to: relation between costs and benefits from controlling; errors in registering and processing data, and interpreting results; integrated planning; variance analysis, and implementing controlling in ERP systems.

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