The essence and barriers to the use of controlling in the practice of manufacturing enterprises

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dc.contributor.authorPotkany, Marek
dc.contributor.authorMusa, Hussam
dc.contributor.authorSchmidtova, Jarmila
dc.contributor.authorGejdos, Pavol
dc.contributor.authorGrofcikova, Janka
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2024-09-06T08:23:16Z
dc.date.available2024-09-06T08:23:16Z
dc.description.abstractThe theory, but also examples from practice confirm the fact that the use of controlling in economic practice differs significantly in the context of understanding its essence. The ambiguity of the definition of controlling, two different thought concepts, the diversity of tools and approaches, but also other barriers prevent its use to a greater extent than this managerial approach would deserve. The current research is based on the understanding of the essence of controlling in German-speaking countries and is oriented towards a coordinated predictive management approach based on precise cost reports. The research question was aimed at identifying current use and barriers of controlling in manufacturing enterprises in relation to the understanding of its essence and impact of performance through a questionnaire survey and structured interviews with managers from 2021 to 2022. A population of 2,504 enterprises was addressed by means of stratified sampling. The chi-square goodness- of-fit test was used to test how well the characteristics of the research sample fit the final population. A total of 352 manufacturing enterprises formed the resulting sample representative – enterprise size and type of industry designated according to the European standard industry classification system. Methods of contingency analysis and interval estimates of the population proportion were used to test the stated hypotheses. The testing confirmed a dependence between the practical use of a broader scale of controlling tools and the performance of enterprises measured by the return on sales (ROS) indicator, as well as the difference in the perception of barriers to the implementation of controlling depending on the size of enterprises. Controlling with the assistance of software support of the management information system, with a detailed implementation process and precisely defined competencies of employees and controllable KPI, creates the potential to increase the complexity of management and performance of enterprises as well as the elimination of potential risks.en
dc.formattext
dc.identifier.doi10.15240/tul/001/2024-5-009
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/175291
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectControllingen
dc.subjectbarriersen
dc.subjectperformanceen
dc.subjectreturn on salesen
dc.subject.classificationM11
dc.subject.classificationM21
dc.subject.classificationM40
dc.subject.classificationP41
dc.titleThe essence and barriers to the use of controlling in the practice of manufacturing enterprisesen
dc.typeArticleen
local.accessopen
local.citation.epage185
local.citation.spage172
local.facultyFaculty of Economics
local.filenameEM_3_2024_11
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue3
local.relation.volume27
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