Vol.7, No 2, 2010 pp. 253 - 262
UDC 005.584
CONTROLLING – A MODERN SYSTEM OF MANAGEMENT AND CONTROL
Oleg Dimov, Plamen Iliev
Financial Control Department, University of National and World Economy, Sofia, Bulgaria
alexg@unwe.acad.bg
This article tries to clarify the essence of controlling as a concept and the way of implementation and place of application thereof.
Controlling is a concept concerning the management of a given system, enterprise included, and as such it receives a high recognition in practice, both in the U.S. at the begging of the 20th c. and in Europe during the second half of the last century. It is widely popular in Germany where it was first introduced from the U.S. and where huge efforts are being mage to develop and implement the same.
At the end of the 20th and the begging of the 21st c. controlling finds wide application both in Russia and in the Eastern-European countries. The aim is most clear – with the help of the controlling to try to catch up with leading countries in market economy, management and control, including in the time of crisis.
Key Words: controlling, management, planning, accounting, strategy, control
KONTROLING – MODERAN SISTEM MENADŽMENTA I UPRAVLJANJA
Ovaj članak pokušava da objasni suštinu koncepta kontrolinga i njegove načine implementacije i mesta primene.
Kontroling je koncept koji se odnosi na menadžment datog sistema, uključujući preduzeće, i kao takav dobio je visoko priznanje u praksi kako u SAD početkom 20. veka tako i u Evropi tokom druge polovine prošlog veka. Veoma je popularan u Nemačkoj u koju je donešen iz SAD i gde se ulažu ogromni napori u cilju njegovog razvoja i implementacije.
Krajem 20. i početkom 21. veka kontroling je našao široku primenu kako u Rusiji tako i u zemljama Istočne Evrope. Cilj je jasan – pokušati da se sustignu vodeće države u tržišnoj ekonomiji, menadžmentu i upravljanju uz pomoć kontrolinga, bez obzira na krizu.
Ključne reči: kontroling, menadžment, planiranje, računovodstvo, strategija, upravljanje
