The financial controlling is a significant feature of support management in business process management and business results. In terms of increasing competitionin business, it is necessary that the ...activity in the servicesystems takes place with the lowest possible costs with the highest possible satisfaction of employees and business associates. This can be achieved by placing a clear structure of business costs control. On the one hand, it is a precondition that excessive cost reduction is not to endanger the activity itself, and on the other hand, it prevents spending without control from losing to business. Comparison of planned and achieved revenues is the foundation of decision-making for further business. These are the basic postulates of financial controlling.
Industrija 4.0 utjecala je na porast velike količine podataka, a sukladno tome javljaju se zahtjevi u okolini vezano za obradu tih informacija u profesijama poput računovodstva, financija i ...kontrolinga. Digitalna disrupcija predstavlja utjecaj digitalnih tehnologija na dosadašnji ustaljeni način poslovanja koji se posljedično mora mijenjati sukladno razvoju novih tehnologija. Pojava novih tehnologija dovela je do revolucionarnih pomaka u obradi podataka i donošenju odluka, te utječe značajno na promjenu uloge kontrolera u organizaciji. Svrha rada je istražiti koncept kontrolinga 4.0 u kontekstu primjene novih tehnologija. Cilj rada je kroz primjenu metoda analize i sinteze, te pretežito teorijskim pristupom, napraviti pregled suvremene međunarodne i domaće literature te pružiti rezultate dosadašnjih istraživanja u području kontrolinga. Nadalje, prikazati ulogu novih tehnologija u kontrolingu 4.0 kao suvremenih metoda i alata koje doprinose transformaciji uloge kontrolinga tj. bržem, kvalitetnijem planiranju i odlučivanju u VUCA okruženju. Temeljem dobivenih rezultata istraživanja, istaknut je teorijski doprinos primjene novih tehnologija u kontrolingu 4.0, te praktične implikacije za menadžere i kontrolere usmjerene prvenstveno na primjenu novih tehnologija u odlučivanju.
Industry 4.0 has influenced the increase of a large amount of data available, and accordingly,environmental demands exist regarding the information analysis in professions such as accounting,finance and controlling. Digital disruption represents the influence of digital technologies on theestablished way of doing business so far, which has to be changed in accordance with the developmentof new technologies. The emergence of new technologies has led to revolutionary changes in dataprocessing and decision making. This has a significant impact on the changing role of controllers inthe organisations. The purpose of this paper is to investigate the concept of controlling 4.0 in thecontext of the application of new technologies. The aim of this paper is to, through the applicationof methods of analysis and synthesis, and mainly by theoretical approach, conduct an overview ofcontemporary international and domestic literature and provide the results of previous researchin the field of controlling. Furthermore, to present the role of new technologies in controlling 4.0 asmodern methods and tools that contribute to the transformation of the controlling role, i.e. faster,better planning and decision-making in the VUCA environment. Based on the obtained results ofthe research, the theoretical contribution of the application of new technologies in controlling 4.0 wasemphasized, as well as practical implications for managers and controllers aimed primarily at theapplication of new technologies in decision-making.
Kontroling radnih strojeva pri izvođenju šumskih radova predstavlja razvoj sustava upravljanja poslovanjem, nadzor radnog vremena radnih strojeva, analizu prikupljenih podataka, kao podlogu za ...donošenje poslovnih odluka. Navedeni je sustav povezan sa drugim informatičkim sustavima (različitih poslovnih namjena) koji se rabe u trgovačkom društvu “Hrvatske šume” d.o.o., tvrtki koja gospodari državnim šumama. Prikazani financijski i naturalni izvještaji ponajprije se odnose za strojeve u šumarstvu i predstavljaju suvremeni poslovni model upravljanja u operativnom šumarstvu.
Glavni instrument kontrolinga radnih strojeva je web aplikacija HsKPR. Aplikacija je kontrolni mehanizam praćenja aktivnosti po mjestu troška, što znači za svaki radni stroj u djelatnostima mehanizacije, građevinarstva i osobnog prijevoza. Svaki radni stroj mjesto je troška i prihoda, a svako putničko vozilo mjesto je troška. Aplikacija pruža informacije o planiranim i izvršenim prihodima, rashodima i dobiti radnog stroja. Kod rashoda prate se troškovi goriva, maziva, rezervnih dijelova, guma, internih i eksternih usluga održavanja, amortizacije, plaća strojara. Osim financijskih izvještaja o prihodima, rashodima i dobiti, aplikacija pruža i naturalne pokazatelje o produktivnosti, pogonskim satima, iskoristivosti radnog vremena, potrošnji goriva, praznom hodu i zastojima. Posebno su korisne informacije o troškovima po strojodanu i ostvarenim troškovima po jedinici mjere kn/m3. Financijski i naturalni izvještaji dostupni su na razini mjesta troška i prihoda, grupe mjesta troška i prihoda te profitnog centra. Grupe mjesta troška i prihoda radni su strojevi iste tehnologije, npr. zglobni šumski traktori, forvarderi, žičare. Profitni centar je djelatnost mehanizacije s poddjelatnostima privlačenja, prijevoza i ostalih sredstava rada te djelatnost građevinarstva s poddjelatnostima radnih strojeva i prijevoza. Svi ti izvještaji dostupni su i na tri organizacijske razine: šumarija odnosno radna jedinica, uprava šuma i trgovačko društvo.
Kontroling izvješća čine podlogu za menadžerske odluke, signal za uzbunu kada ukazuju na značajne nepovoljne razlike između planiranih i ostvarenih pokazatelja, podloga za otkrivanje razloga odstupanja od planiranih zadataka i podloga za propisivanje potrebnih aktivnosti koje vode do ciljanog rezultata.
Controlling of machinery in performing forest works represents a development of business management systems, supervision of working time of machinery and vehicles and analysis of data collected as a basis for making business decisions. This system is connected with other informatic systems (of different business purposes) used in Croatian forests ltd., company that manages state owned forests in Croatia. Financial and non-financial reports shown apply primarily to machinery used in forestry and represent a modern business model of management in operative forestry.
The main instrument of work machinery controlling is web application HsKPR. The application is a control mechanism for activity tracking according to the cost center by each work machine/vehicle in service of mechanisation, construction and personal transportation. Each work machine is treated as a cost and income centre, while each vehicle is treated as a cost centre. The application provides information about planned and realized income, expenditure and profit of a work machine. Expenditure represents machine usability costs, expenses for fuel, oil, spare parts, tires, internal and external maintenance services, amortization, machinist salary expenses. In addition to financial reports on income, expenditure and profit, the application provides non-financial indicators of productivity, operational hours, utilization of working hours, fuel consumption, idle motion and delays. Particularly useful is expense information on machine-day costs and costs realized by the measuring unit kn/m3.
Financial and non-financial reports are available at the level of cost and income centre, group cost and income centre and the profit centre. Group cost and income centers are work machines of the same technology, i.e. skidders, forwarders and cable cranes. Profit center is a mechanization activity with sub-activities of skidding, transportation and other work assets, as well as construction activity with sub-activities of work machinery and transportation. All these reports are also available on three organizational levels: forest station, i.e. work unit, forest management centre and company level.
Controlling reports provide basis for managerial decisions, alarm signals for significant unfavorable differences between planned and realized indicators, basis for discovering the reasons for deviations from planned tasks, as well as basis for prescribing necessary activities leading to the planned outcomes.
It is nowadays becoming increasingly clear that financial reporting can no longer be sufficient when it comes to business reporting. In that sense, the non-financial reporting is a ‘must’ in the ...modern economy for different groups of the general public as it reflects the responsibility of a company to conduct business activities in a sustainable way. The non-financial reporting represents relatively new area of research, and very little research has investigated the role of controlling and IT support in nonfinancial reporting. Therefore, the aim of this study was to find the best business practices and reveale the role of controlling and IT support in the process of preparing and publishing nonfinancial reports in hotel companies in Croatia. We applied the case study approach on the hotel company Ilirija d.d. The results show that the role of controlling in Ilirija d.d. is most significant in the economic field, and it is of great importance both in the ecological and social spheres; while the IT has a significant role in preparing and tracking data for non-financial reporting.
The process of privatization and Serbia's determination to join the European Union, as well as the growing economic crisis and market competition as factors of an exogenous nature, have imposed both ...the need for the creation of an instrument in front of the private sectoras well as before the public sector that will overcome the growing market challenges, which are inevitably posed both to private entities and to public sector entities. Apart from their basic role, which is reflected in the provision of quality services to their main consumers -the population, the demands of higher fiscal authorities for saving, increasing the efficiency and effectiveness of operations, as well as for achieving profit, are increasingly placed before the management of public enterprises. Qualityof services provided. Increasing public sector orientation towards the market principles of business has imposed on the public sector the implementation of some traditional market mechanisms that are used in the function of raising the overall profitability of the business, and hence the demand for permanent education of management and employees in the function of mastering and implementing traditional market instruments in the direction of greater efficiency of public enterprises. The paper will analyze the concept and characteristics of the public sector, the basic nature and the essence of controlling, the process of implementation of controlling in public sector entities, and the level of development of controlling in the public sector of the Republic of Serbia.
The paper is devoted to the analysis of the influence of Controlling use on Business Continuity Management (BCM). The analysis concentrates on BCM maturity and its influence on organizational ...results. It is assumed that Controlling use is one of factors influencing that relation. Empirical research is conducted to verify formulated hypotheses based on results obtained from more than 1000 organizations from two business contexts (Poland and Switzerland) in order to determine whether Controlling use is a moderator of the relation between BCM maturity and organizational results.
When companies sell goods/services, they may request cash prior to or at the delivery or they may offer deferred payment. The decision on credit policy is a trade-off between the benefits gained from ...increased sales and the costs of approving credit. Based on the appropriate analysis of reports, controlling should help the management to bring such business decisions aimed towards customers and to take all the necessary measures for obeying the appropriate legal regulations.This way, controlling may influence better liquidity of a company, which includes faster cash turnover, payment to its suppliers, lower outstanding accounts, and better profitability. Apart from the general importance of controlling credit sales and collection of receivables, the article examines the position and the role of controlling in the companies operating in wood processing as the fastest growing industry in Bosnia and Herzegovina.
Industrial Engineering and Management (IEM) degree programs have always been popular and successful, especially during the last thirty years. Many Higher Education Institutions (HEI) offer a wide ...range of study programs, and this range continues to expand.This has led to the problem that different programs and qualification profiles are no longer clearly comparable. The Austrian Association of IEMs (WING) sought a solution which wouldensure the high quality of IEM degree programs and the employability of IEMprofessionals. Therefore, a controlling approach was chosen,which led to satisfactory results, primarily with regard to transparency. This paper presents the approach and the results of a structural analysis and two online surveys, conducted as part of the IEMProfession Online Study carried out in 2018.
„Kontroling” je relativno nova poslovna funkcija kojoj je osnovni zadatak osigurati pravovremene i pouzdane informacije koje će u obliku poslovnih pokazatelja pružiti stručnu podršku menadžmentu ...prilikom donošenja različitih poslovnih odluka. Kontroling prati proces
određivanja ciljeva i donošenja strategija te njihovo ispunjavanje. Uvođenje kontrolinga
u poduzeće nije jednostavan zadatak, no koristi su višestruke. Kontroling donosi transparentnost
strategije, rezultata i procesa u poslovanju, a najvažnije je od svega da pridonosi
većoj učinkovitosti poduzeća. Ova poslovna funkcija treba štititi opće interese poduzeća,
ali ujedno i inicirati promjene predlažući nove ideje. Komunalna poduzeća zadužena su za
pružanje različitih komunalnih javnih usluga građanima. Njihova djelatnost zakonski je
propisana, pripadaju u neprofitni sektor i primarni im je cilj zadovoljstvo korisnika usluga.
U ovom radu opisat će se teorijske značajke kontrolinga i komunalnih poduzeća te uloga
kontrolinga u navedenim poduzećima.
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