Efektywne zarządzanie i racjonalność podejmowania decyzji strategicznych w systemach opartych na controllingu
Efficient management and strategic decision-making rationality in systems based on controlling

Summary/Abstract: Financial condition as a source of information on companies present and future economical situation requires periodical outcome analysis and activity control. The mode of control and management has been studied for many years. Target defining, choosing proper control mode, adequate supervision together with the development of the world economy create more management problems. The study presents good and bad sides of classic and controlling management systems. It is shown that controlling based management is efficient, high demanding, reliable date source. The article also shows dangers coming from the improper use of controlling, which often determines companies existence, future and development.

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