Controlling a vezetés szolgálatában. Történeti fejlődés, perspektívák

Abstract

Controlling is a process, established pursuant to the company's specific characteristics, which is created with the aim to uncover issues within the company and also to find solutions together with its leaders, therefore increase the effectiveness of the company. The significance of Controlling lies in its effective operation, which means among others that continuous, up to date, but filtered, structured and evaluated information is provided to management (decision makers), in order to identify changes and weaknesses in the organisation and also to respond flexibly to changes. This paper aims to illustrate the historical development changes of Controlling, which has gained considerable popularity since 1990s and attempts to map out future perspectives of the profession and professionals.