Naslov
Prices and quantities as factors of controller differential treatment

Autori
Luković, T. ; Šperanda, I. ; Skrzeszewska, K.

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, ostalo

ISBN
978-953-8079-01-6

Skup
4th International OFEL Conference on Governance Management and Entrepreneurship

Mjesto i datum
Dubrovnik, Hrvatska, 04.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Factors of controller’s differential treatment

Sažetak
It is known what is the role of the controlling and controller in the system of management. The most important one to be named is providing managers and management with the information necessary for decision-making, coordination in the field of company processes, management of information system, and a very active role in the planning process. However, in addition to these classic controller obligations, at least in theory and practice of developed European economies, its role is present in all management functions, including the function of leadership. The purpose of this study is to determine the way in which he acts in the function of leadership is. It should be noted that it is simply impossible to explain all the circumstances in which the controller assumes the roles related to leadership. However, in order for the role of the controller in the function of leadership to be more clear, as well as his manner of participation in specific problems of the company, we will elaborate one of the most frequent cases. To raise or to lower the price of the product, to increase or to decrease the quantities, this is a question that can be answered only by the controller. And the way in which he accomplishes this will be elaborated on a single case. We will also present one of the tools he uses, which a table is linking the prices and quantities to marginal costs, which is, at least for the Croatian circumstances, new.

Izvorni jezik
Engleski

Znanstvena područja
Interdisciplinarne društvene znanosti

POVEZANOST RADA