publication . Article . 2012

Controlling - a useful tool for top management

Grigorut Cornel; Grigorut Lavinia-Maria;
Open Access
  • Published: 01 Jan 2012 Journal: Constanta Maritime University Annals, Vol. 18, 2012, volume 18, issue 2, pages 305-308
Controlling outlines business policy of an enterprise, the term derives from an English word - to control - control, managing, setting rules and directing. The controller's duty is to serve the management as an economic navigator and to ensure that the company's ship reaches its profit targets. The controller has to be sure that he or she has an organizational support from the top management. It was suggested to establish the controlling department which can be applied to the systems of economy and which would be directed to recognizing and forecasting the future. Nowadays, a modern enterprise can successfully fight with the competition and crisis only if it put...
free text keywords: jel:M0, jel:M1, jel:M2, jel:M5

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