Application of a Management-.Oriented Concept of Controling in Company "X"

U ovom završnom diplomskom radu istražiti ćemo djelovanje kontrolinga koji kroz upravljački orijentiranu koncepciju unutar poduzeća „X“ ima zadatak koordinirati pojedine aktivnosti unutar sustava izvođenja, a sve kako bi se dobio cjeloviti pogled na poslovanje poduzeća. Kod ubrzanog rasta poduzeća povećava se složenost i zahtjevnost poslovanja te se samim time stvara i potreba za specijalizacijom određenih segmenata poslovanja, koja nužnom postaje koordinacija i integracija između sustava ciljeva planiranja, organiziranja, upravljanja ljudskim potencijalima, kontrole i informiranja. Glavni cilj kontrolinga unutar poduzeća je povećati efikasnost i efektivnost poslovanja poduzeća na temelju doprinosa kontrolinga koji se svodi na osiguravanje što kvalitetnijih upravljačkih informacija kvantitativnoga, ali i kvalitativnoga karaktera, usmjerenih na budućnost dok metode izvršavanja ciljeva kontrolinga koje odgovaraju menadžmentu mogu se razlikovati od poduzeća do poduzeća. Glavni zadatak kontrolinga je davanje važnih odgovora na pitanja je li poduzeće na pravom putu ka ispunjenju svojih kratkoročnih, ali i dugoročnih ciljeva, a najbolju podlogu za dobivanje potrebnih odgovora osigurava uspješna primjena upravljačkog računovodstvaIn this final graduate paper, we will explore the effects of controlling function by implementing the management-oriented concept within the company „X“. The main task of controlling function within a company is the implementation of coordination and integration principles related to individual activities within the management system, on the one hand, and the carrying out of a plan on the other. The aim is to ensure the holistic approach (view) to the company's operations. With the rapid growth of a company, the complexity of business operations increases and therefore there is a need for the specialization of certain business segments. This specialization becomes very important while implementing the principles of coordination and integration between defined and achieved goals of planning, organizing, human resources management, control and information within the management system. The main goal of controlling within a company is to increase the effectiveness and efficiency of a company’s business operations. Namely, the contribution of controlling is to ensure the best possible management information of quantitative and qualitative nature. This information is focused on the future, while methods of executing controlling objectives, that are appropriate to the company’ management, may differ from company to company. The main task of controlling is to ensure important answers to the question: whether a company is on the right path in order to meet its short-term and long-term goals or not? The adequate base for obtaining the necessary answers is to apply the managerial accounting successfully