The Meaning of Executive Controlling in Business Management - Results of the Research Survey

Abstract

During several years of research on the state of controlling in Poland, attention was paid to several areas of how some modern enterprises are functioning. One of them is executive controlling, which should be considered as a strong and innovative determinant influencing the development of management methods in a modern enterprise. One of the fundamental requirements of executive controlling is the need to move from a functional operation system to an approach utilizing process management of an enterprise. The advantage of such a solution is the ability to quickly diagnose and continuously coordinate problems at their place of origin. The aim of this article is to present selected results of research on executive controlling issues, which were carried out on a group of 266 companies operating in Poland