Controlling v řízení sklářských podniků
Title in English | Controllership in managing of glass firms |
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Authors | |
Year of publication | 2005 |
Type | Article in Proceedings |
Conference | Konkurenceschopnost firem 2005 |
MU Faculty or unit | |
Citation | |
Description | The article explains the contemporary understanding of the term controlling in the scholarly publications. It distinguishes between controlling as a method of management and controllership, which is the content of job sheets of enterprise specialists - controllers. Hereafter it deals with controllership when its two main functions in the enterprise are elaborated the information function and coordination function. The integrated join of these functions constitutes the actual concept of controllership. The second part of the article compares the actual theoretical conception of controllership with job sheets of members of controllership departments in big companies from Czech glass and ceramic industry, which were found out in the empirical research. |