Presumptions of strategic and operational controlling system and its realisation in Lithuanian companies

Straipsnyje analizuojama Vakarų šalių įmonėse paplitusi, bet Lietuvoje retai taikoma operatyvinio ir strateginio kontrolingo sistema, kuri, integruodama apskaitą, planavimą, kontrolę, analizę ir kitas organizacijos veiklos sritis į vieną visumą, aprūpina vadovus reikalinga informacija siekiant įmonės tikslų bei kompleksiškai sprendžiant jos problemas. Straipsnyje pagrindžiamos šios sistemos efektyvaus funkcionavimo užtikrinimo sąlygos, kurias nulemia du veiksniai: įmonių dydis ir sprendimų priėmimo lygmuo. Atsižvelgiant į šį aspektą, atlikto empirinio tyrimo pagrindu, įvertintos strateginio ir operatyvinio kontrolingo sistemos sklaidos ir įdiegimo prielaidos Lietuvos įmonėse. Tyrimo rezultatai atskleidė, kad įmonės dydis turi tiesioginę įtaką kontrolingo sistemos ir jos įgyvendinimui taikomų priemonių paplitimui Lietuvos įmonėse. Tyrimo metu taip pat identifikuota, kad palankiausios sąlygos diegti šią sistemą yra susiformavusios Lietuvos didelėse ir vidutinėse įmonėse, tačiau ši sistema pirmiausia siūlytina vidutinėms įmonėms, kurios susiduria su tomis pačiomis išorės ir vidaus aplinkos pokyčių sąlygomis kaip ir didelės įmonės, tačiau jų resursai vertinti tų pokyčių įtaką veiklos rezultatams yra riboti.Controlling combines accounting, planning, control, analysis and other fields of organization's activities into one unit. Based on the obtained information, managers complexly solve problems of enterprise and seek for their goals. This system is widespread in Western countries; however, it is seldom applied in Lithuania. The meaning of this system is being analysed in the article and the presumptions of installing the controlling system are sought to be evaluated. Since every enterprise formulates both long-term and short-term goals, controlling is also divided into two sub-systems: strategic and operational controlling. When appropriate instruments and rates are chosen during the interaction of these two sub-systems, the management problems that result in the growth of organization's value are being solved. A controlling system could only be installed when optimal conditions are formed. Two factor subjects determine the formation of these conditions: the size of the enterprise and the level of management decisions. After performing the theoretical analysis it was ascertained that controlling functions most efficiently in large and medium enterprises, where the decision making in expert level progresses to analytical level. Analysis of the presumptions of installing the controlling system in Lithuanian enterprises was based on this aspect. The results of empirical research revealed that optimum conditions for installation of controlling system are also formed in Lithuania's large and medium enterprises. However it is primarily submitted to install controlling system in medium enterprises. They face the same inside and outside environment change alteration conditions as the large ones, however their resources for evaluating the influence of these change alterations on the results are limited. Controlling system is appropriate to complexly solve the problems of medium enterprises and to ensure their success under competitive conditions