Operational controlling and instruments

Operativni kontroling predstavlja posebnu podršku menadžmentu kako bi se ostvarilo povećanje ukupne efikasnosti poslovanja poduzeća. Što se tiče operativnog kontrolinga isti se bavi posebnim načinom prilagodbe postojeće situacije, a poglavito u pogledu aspekata resursa radi ostvarenja kratkoročnih ciljeva. Temeljni zadatak operativnog kontrolinga stoga je pružiti što je moguće stručniju podršku samom menadžmentu. U tom segmentu osnovni instrumenti koje koristi operativni kontroling uključuju instrumente operativnog planiranja, kontrole, organizacije te upravljanja ljudskim potencijalima. Riječ je o sastavnom, odnosno izvršnom dijelu strateškog upravljanja. Zajedno sa strateškim kontrolingom čini jedan jedinstven te cjelovit kontroling sustav. Temeljni cilj ovog rada je istražiti temeljne zadaće operativnog kontrolinga, razlike u odnosu na strategijski kontroling te instrumente operativnog kontrolinga.Operational controlling is a tool used by management in order to increase the overall efficiency of the company. By applying operational controlling you are able to steer your existing strategy. It deals with a special way of adapting to the existing situation, especially in terms of resource aspects in order to achieve short-term goals. The basic task of operational controlling is therefore to provide as much professional support as possible to the management itself. In this segment, the basic instruments used by operational controlling includes instruments of operational planning, control, organization and human resource management which are is integral parts of strategic management. Together with strategic controlling, it forms a single and complete controlling system. The main goal of this paper is to investigate the basic tasks of operational controlling, differences in relation to strategic controlling and operational controlling instruments