A controlling szerepe a magyar kis- és közepes vállalkozások gyakorlatában = The role of controlling at the Hungarian small and medium enterprises

Abstract

An ever more pressing issue nowadays is the need for more efficient practices in
operation of small and medium enterprises. The phenomenon is not a new one, it
has been around for decades and practically speaking it is an unresolved problem
since the change of regime. In my work I would like to point out the possibility of
improving certain areas related to the operation of small and medium businesses,
not only in terms of efficiency but also predictability, professional substantiality
and financial factors. Regarding development opportunities, my primary goal is
to focus on controlling through its analysis and potentials. In my work I present the results of previous studies and furthermore through my primary research Iinvestigate the controlling factors of small and medium enterprises, namely if there are any controlling functions in place, what kind of tasks are being part of the controlling area and what needs brought controlling into life in the organization at all. I would also like to emphasize the importance of co-operation between controlling and other fields of operation.