ROLE OF CONTROLLING IN THE LIFE OF SPORTS UNDERTAKINGS
During the management of sports undertakings, the conscious financing of organizations often fades into the background. At these organizations, those conditions should also be elaborated which allow for the managerial decision support and the development of controlling system. We should find those controlling methods and tools which can successfully be applied in the life of a sports organization as well, which ensure the synchronization and coordination of the different processes. By doing so, the controlling ensures a higher level transparency and information supply for the decision-makers. In our treatise, we present one of the most important tools of the strategic controlling, namely the Balanced Scorecard and its application opportunity at sports undertakings.
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