Czynniki ograniczające efektywność controllingu w przedsiębiorstwie
Factors limiting the effectiveness of controlling in an enterprise

Summary/Abstract: In the article entitled “Factors limiting the effectiveness of controlling in an enterprise” the author makes a presentation of factors, collected in a survey, which in respondent’s opinions have a significant impact on reducing the effectiveness of controlling system of the company. The article contains the presentation of the results developed using Excel, and selected characteristics of the factors which affect company’s controlling system. All information contained in the text are drawn from the introductory study that was performed before major studies, and could be an interesting source of information for the problem from the perspective of the practice.

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