Controlling - a useful tool for top management

Cornel Grigorut () and Grigorut Lavinia-Maria
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Grigorut Lavinia-Maria: National Institute of Economic Research Costin Kiritescu

Constanta Maritime University Annals, 2012, vol. 18, issue 2, 305-308

Abstract: Controlling outlines business policy of an enterprise, the term derives from an English word - to control - control, managing, setting rules and directing. The controller's duty is to serve the management as an economic navigator and to ensure that the company's ship reaches its profit targets. The controller has to be sure that he or she has an organizational support from the top management. It was suggested to establish the controlling department which can be applied to the systems of economy and which would be directed to recognizing and forecasting the future. Nowadays, a modern enterprise can successfully fight with the competition and crisis only if it puts efficient controlling processing into practice. The goal of controlling is to recognize and solve problems or suggest measures for solving them and all that, in order to avoid such problems in the future

JEL-codes: M0 M1 M2 M5 (search for similar items in EconPapers)
Date: 2012
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