Controlling, jeho úloha, základní funkce a projekt implementace ve společnosti

Abstract

The objective of the thesis is to propose the most suitable model of cost control implementation in specific production conditions of a selected company based on an analysis of basic tools and principles of controlling. The first part defines the general term of controlling based on the synergic effect of the Anglo-Saxon and German concept. It further presents the main goals, methods and tools used in business management through controlling. The thesis also deals with the topic of specific tasks, tools and position of the management and a controller, as a person who performs the controlling function in the company. The practical part, which includes a presentation of the selected company, contains the initial analysis of the current situation in the company cost management. The final part of the thesis proposes two alternative models of cost controlling implementation into the existing company cost management system (model of cost centre and process cost management).