Naslov
SUGGESTED APPROACH TO THE FINANCIAL CONTROLLING

Autori
Sedliačikova, Mariana ; Jelačić, Denis ; Drabek, Josef ; Oblak, Leon

Izvornik
Zbornik gozdarstva in lesarstva (0351-3114) 78 (2005), 78; 123-135

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
controlling; financial controlling; modern tool of management; approaches to the financial controlling; financial stability of the enterprise (liquidity)

Sažetak
The aim of this paper is to analyse the theoretic and practical approaches to the fundamentals, place, roles, functions and to the contents of the financial controlling. From this analysis of the work of domestic and foreign authors we designed our own approach to the problem of financial controlling that is integrated to the subsystem of the operative controlling and it puts accent to relations among single subsystems of controlling. Financial controlling is relatively independent part of enterprise controlling, whose main aim is the assurance of liquidity in the company in each moment with respecting the target of profitability.

Izvorni jezik
Engleski

Znanstvena područja
Šumarstvo

POVEZANOST RADA