THE IMPACT OF CONTROLLING ACTIVITIES ON THE RESTRUCTURING IN SLOVENIAN COMPANIES

Kontroling kot informacijska dejavnost postaja večdimenzionalna funkcija, ki je v pomoč menedžmentu, še posebej pri prizadevanju glede prestrukturiranja podjetja. Iz zornega kota strateškega menedžmenta obstaja veliko dvomov, ali povečati neodvisnost kontrolinga in ga tesneje integrirati v proces sprejemanja odločitev. Odnos menedžmenta in kontrolinga, razlike v dojemanju poslovnih sprememb, raven finančnega znanja kontrolinga in njegove poslovnoanalitične sposobnosti predstavljajo večdimenzionalno vlogo funkcije. Presoja njegovega vpliva na proces prestrukturiranja je pokazala, da odnos z menedžmentom in poslovne spremembe značilno ne vplivajo na programe prestrukturiranja, medtem ko raven finančnega znanja in poslovnoanalitične sposobnosti vplivajo na prestrukturiranje slovenskih podjetij. Kontroling je v oporo pri operativnem, finančnem in strateškem prestrukturiranju. Strateški proces je temeljnega pomena za zagotavljanje nadaljnjega razvoja in rasti podjetja. Z ustreznimi orodji, metodami in tehnikami se zagotavljajo podatkovne podlage za oblikovanje dolgoročnih rešitev pri preobratu podjetja. Toda tudi kontroling se sooča z izzivi hitre poslovne dinamike in zaostrenih razmer, ki od podjetja zahtevajo uporabo novih načinov v smeri krepitve konkurenčnosti, delovne učinkovitosti in doseganja kratkoročnih ter tudi strateških ciljev.Controlling, as an informational activity, is becoming multidimensional function, that helps management especially at ist endeavours regarding of company\u27s restructuring. From point of view of strategic management exist a lot of doubts wheter to increase controlling\u27s independency and to integrate it thidely with the decision making process. Relationship between management and controlling, their differences in perceiving business changes, controlling\u27s level of financial knowledge and its business-analytical capabilities, represent multidimensional role of the function. Assessing its influence on restructuring has shown, that relationship with management and business changes are not significant affecting on restructuring programmes. Meanwhile level of financial knowledge and business-analytical capabilities of controlling have a significant affect on restructuring of slovenian companies. Controlling offers support at operational, financial and strategic restructuring. Strategic process is essential for providing ongoing company\u27s development and growth. With a help of appropriate tools, methods and techniques are providing data base for formulating long term solutions at company\u27s turnaround. However controlling is facing challenges such as frequent business dynamics and harsh conditions, which demand from company the use of new ways towards enhancing competitiveness, working efficiency and achiving its short term as well as strategic goals