Význam a využití controllingu v hospodářské praxi

Abstract

The thesis deals with controlling. The main objective is to cover comprehensively the issue of controlling from the broader to a narrower concept. It explains the basic terms of controlling, such as controller, planning, reporting, i.e. the evaluation of the plan and reality, etc. The thesis examines in detail the cost controlling as an important part of controlling and then focuses on the analysis the significance and application of controlling department in economic practice. The practical example shows what all is in responsibility of the controlling body in a large company and what is the procedure of work of employees of this department during the months of the year.