Postavení a funkce controllingu ve společnosti Dalkia Česká Republika, a.s.

Abstract

The content of this graduation thesis is to analyse the position and function of controlling in the joint stock company Dalkia Česká republika, a.s. Theoretical part defines the term “controlling” and deals with the development of controlling. The core of the theoretical part analyses the conception of controlling with the focus on its functions and tools. It also includes determination of controllers´ scope of employment and competences. Practical part investigates and evaluates the position and function of controlling in the joint stock company Dalkia Česká republika, a.s. while the major focus is on the division of controlling functions inside the company, especially on the area of planning and reporting. According to the investigation and evaluation carried out in this study, measures for improvement of the information function of controlling are suggested to make the company´s management and controlling processes more effective and purposeful.