Място на контролинга при икономически кризи
Place of Controlling in Economic Crisis

Author(s): Plamen Iliev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: controlling; crisis; management; economy; control
Summary/Abstract: Controlling as a modern management concept has become especially relevant after more than 130 years since its inception. In recent years, with the growth and development of the financial and economic crisis of 2008-2009, business in Bulgaria and around the world has been placed in an unpredictable and uncontrollable environment. And if it was the prelude, a few years after it began, we can assume that it has been largely overcome, humanity has entered a new and probably greater financial and economic crisis in 2020, due to the global coronavirus infection, for which no one can predict its duration, when it will end and at what price.Unfortunately, before the recovery from it begins, we are facing a new and greater danger of a serious crisis caused by the war in Ukraine over the last two or three months. The feeling of it is becoming more and more serious with the increase in the prices of basic energy sources, suspension of their supplies, various bans, etc.In this environment, largely independent of us, the opportunities to reduce costs, increase labor and investment efficiency, and a real attempt to overcome emerging crises, is the introduction and implementation of a new and modern management system to monitor the financial indicators of the enterprises, to plan, analyze and coordinate, as well as to control the activity. Controlling is one of the most modern and contemporary trends in the development of theory and practice regarding the management and provision of financial and economic activities at the micro level, and why not at the macro level and in the public sector.

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