Finanční controlling a reporting jako nástroje finančního řízení v průmyslových podnicích

Abstract

This work is focused on utilisation of controlling and reporting as a tool as a financial governing in industrial companies. The aim of the financial controlling is to ensure financial company balance by the help of indicators of solidity, profitability and indebtedness, further by the help of planning, organizing, checking and total financial management and company governing. The financial governing is based on achieving maximum profit with minimum risk. The main aim of reporting is creating a complex system of indicators and information, which should evaluate company development not only as one unit, but also in its individual parts, which are decisive in light of company governing/running.