IMPROVING THE CONTROLLING FUNCTION WITH A STRUCTURED OPTIMIZATION PROJECT

TAKEN FROM : Timisoara Journal of Economic and Business

Abstract
The controlling function should provide decision relevant information to the top management. However, in some companies the controlling function does only deliver little or no decision support to the management and in consequence loses influence. This paper aims to solve this unfavorable situation.

The paper will outline how the controlling function is unconsciously influenced by internal and external factors. Special focus is put on the influence of the company size on the controlling function which is analyzed based on a recent survey.

 

 

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