Application of Management Controlling in the Energy and Heating Sector: Diagnosis of Implementation Level and Identification of Development Barriers in the Context of Other Economic Sectors

Marta Kołodziej-Hajdo (), Artur Machno (), Janusz Nesterak and Michał Kowalski
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Marta Kołodziej-Hajdo: Department of Finance and Accounting, Faculty of Management, AGH University of Krakow, al. A. Mickiewicza 30, 30-059 Krakow, Poland
Artur Machno: Department of Applications of Mathematics in Economics, Faculty of Management, AGH University of Krakow, al. A. Mickiewicza 30, 30-059 Krakow, Poland
Janusz Nesterak: Department of Economics and Organization of Enterprises, Krakow University of Economics, Rakowicka St. 27, 31-510 Cracow, Poland
Michał Kowalski: Department of Management Systems and Organizational Development, Wroclaw University of Science and Technology, ul. M. Smoluchowskiego 25, 50-372 Wroclaw, Poland

Energies, 2025, vol. 18, issue 17, 1-23

Abstract: The article examines the application of controlling in energy and heating (E&H) companies, with particular emphasis on diagnosing the extent to which reporting and management controlling are implemented, as well as identifying barriers that limit the development of their managerial functions. The aim of the study was to determine the extent to which management controlling is applied in the managerial practice of the E&H sector and how its use differs from practices observed in other sectors of the economy. The research employed a mixed methods approach, including a literature review, a case study of controlling implementation in a selected energy company, and a quantitative analysis based on the Managerial Controlling Index (MCI). The central research question addressed the impact of legal, market, and organisational conditions on the scope of controlling in the E&H sector. The findings indicate that E&H companies record lower MCI scores than companies in other industries, regardless of their size, age, or business profile. The article concludes with a set of managerial recommendations outlining directions for the development of management controlling as a tool for supporting decision-making and enhancing integration with the overall management system.

Keywords: controlling; management controlling; reporting controlling; management; energy and heating; E&H; implementation (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2025
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