THE IMPACT OF CONTROLLING ON THE SUCCESS OF THE COMPANY

V magistrskem delu smo povzeli celotno delo kontrolinga na področju obvladovanja stroškov in prikazali njegov vpliv na uspešnost podjetja. Delovanje kontrolinga smo v prvem delu opredelili teoretično, v drugem delu pa so spoznanja iz literature uporabljena na praktičnem primeru enega produkta, proizvedenega v podjetju BSH Hišni aparati d.o.o. Nazarje. Cilj je bil prikazati različna področja, metode in orodja, s katerimi kontroling posredno in neposredno vpliva na kazalnike gospodarnosti, likvidnosti in plačilne sposobnosti. Podatke za oceno uspešnosti smo pridobili iz bilance stanja in izkaza poslovnega izida. V zadnjem koraku smo ovrednotili končne rezultate poslovanja podjetja, poiskali razloge za spremembe in prikazali vpliv kontrolinga na uspešnost podjetja. Delo kontrolerja smo tako razvili od preprostih analiz do vpliva na odločitve, ki aktivno posežejo v poslovanje in končne rezultate. Znotraj področja kontrolinga smo se osredotočili na stroškovne analize, ki smo jih kategorizirali v skupine glede na vrsto stroškov. Teoretično smo opredelili najbolj pogosto uporabljene metode, ki jih je v drugem delu naloge možno zaznati v praktičnem delovanju. Z izbranim projektom smo simulirali analize stroškov preko kalkulacij in stroškovnih mest. Analize smo nadgradili s kontrolniškim projektom, preko katerega je mogoče ne le slediti stroškovnim izboljšavam, temveč tudi graditi računovodstvo odgovornosti in omogočiti utemeljene odločitve vodstva.In the master section we have summarize the whole work in the field of controlling management costs and we represented the influence on the company\u27s efficiency. In the first part we have defined the operation of controlling theoretically, in the second part are the cognitions of literature used in the case of one product, produced in the company BSH Hišni aparati d.o.o. Nazarje. The aim was to show the different areas, methods and tools by which controlling indirect and direct impact on the financial ratios and indicators of liquidity and solvency. We have gained the data for the evaluation of efficiency from the balance sheet and profit and loss statement. In the last step we evaluated the final results of the business of the company, we searched for the reasons for the changes and we have described the influence of controlling on the efficiency of affecting on the business and the final results. Within the field of controlling we focused on the cost analysis, which we categorize in groups according to the type of costs. Theoretically we have identified the most commonly used method, which is in another part of tasks possible in practical activity. With the selected project we have simulated the analysis of the costs through calculations and cost centers. We have upgraded the analysis with the controlling project, through which it is possible not only to follow the cost improvements, but also to build an accounting responsibility and make reasoned decisions of the management