Naslov
Controlling – Functions & Instruments An empirical study

Autori
Osmanagić Bedenik, Nidžara ; Strugar, Ivan ; Bahli, Bouchaib

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
International Conference (ICES2008) : Transitional Challenges of EU Integration and Globalization / Trivun, Veljko - Sarajevo : Ekonomski fakultet Univerziteta u Sarajevu, 2008, 158-161

ISBN
978-9958-25-015-6

Skup
International Conference : Transitional Challenges of EU Integration and Globalization

Mjesto i datum
Sarajevo, Bosna i Hercegovina, 09.10.2008. - 10.10.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
controlling; tasks; operativ & strategic instruments; crisis

Sažetak
The characteristics of the controlling function & instruments 2001/2007 in Croatian firms are presented in this paper. We conducted empirical study with the aim of confirming the hypothesis on inadequate controlling functions & instruments for avoiding possible crisis in the Croatian firms. We found that there is a domination of operative over strategic tasks, tools and instruments in Croatian firms. This results show that firms in Croatian are not well prepared for possible crisis, instruments that there are using are inadequate for preventing business crisis. The results also show the increasing of the role of controlling in Croatian firms: 53% of Croatian firms in sample have a controlling department in the organization structure 2001 and 6 years later they have been 74%. The controlling department is mostly centralized, usually in the second management level, organized as a unique organizational unit and with the head of the department who is in most cases responsible to the board of directors. Top management is considered to be the main user of information from the controlling function. It is interesting that firms with an implemented controlling function have a more democratic management style than the firms that have not developed the controlling function

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA