Controlling – moderný nástroj riadenia podniku
Controlling – Modern Tool of Company Control

Summary/Abstract: Controlling as a tool of company control subserve specified responsibilities and function like advisory, control and coordination. Controlling from time aspect can divide to strategic controlling and operative controlling. Intradepartmental controlling exercise control system by means of variance which have justification by incomplete costing. This paper deals with three main areas: determination of controlling – its main tasks and position in the system of managing; further, with evaluating time aspect of controlling, and finally, with system of the managing by deviations into interdepartmental controlling (vertical vs. horizontal structure).

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