“Controlling” as a Unit of Production Planning and Control. Romanian Case Studies

Valentina Oarga ()
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Valentina Oarga: West University of Timisoara, Romania

Romanian Economic Journal, 2009, vol. 12, issue 34, 61-84

Abstract: The paper presents a new managerial tool applied in Romania after 1990: controlling. Controlling is understood to be a unit of planning and control like in German speaking world. Even though this is a typical German approach, our conclusions will show that the same view of controlling exists in post-1990 Romania. This paper’s objective is to argument the acceptance of controlling as a management tool—referring to a company’s planning and control unit—by presenting a concrete planning and control situation at an international company in Romania Alexander&Son Timisoara.

Keywords: controlling; planning; control; production (search for similar items in EconPapers)
JEL-codes: M19 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:rej:journl:v:12:y:2009:i:34:p:61-84

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