USE OF CONTROLLING IN TOURISM SPHERE AS A MODERN EFFICIENT MANAGEMENT TOOL
USE OF CONTROLLING IN TOURISM SPHERE AS A MODERN EFFICIENT MANAGEMENT TOOL

Author(s): Róbert Štefko, Peter Gallo, Daniela Matusikova, Tomaš Molčak
Subject(s): Business Economy / Management, Tourism
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Controlling; Management; Tourism; Management Tools; Hotel Controlling.
Summary/Abstract: Controlling has been an effective tool for business progress in recent years. Even in tourism sphere there is a need to monitor and evaluate the activities of the subordinates in the companies. The paper deals with the use and application of controlling in tourism facilities. On the theoretical-methodological basis, it clarifies the philosophy of controlling, its goals and tasks. It describes controlling tools and possibilities of their effective use in conditions of tourism. Based on the research conducted in selected tourism companies summarizes the knowledge gained by research and points out the possibilities of applying controlling in the practice of companies operating in the field of tourism. The results of the research are recommendations to companies operating in tourism for the implementation of controlling tools into the company activities and their effective use. The research has confirmed that controlling is an essential tool for effective business management and must be implemented in larger hotel facilities than the department itself, or to be as independent position of the controller. For smaller facilities in this sector, the use of consulting firms in the area of controlling seems to be an effective solution.

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