Today, when the economic environment is characterised by constant change and uncertainty, the area of controlling is particularly important. This is particularly true for small and medium-sized enterprises where the organisational structure and the associated controlling processes are not, or only partially, adapted to the growth in turnover. Given the large number of firms of this size in today’s economy, the relevance of the issue raised is high for firms in the market. We have analysed, as a case study, the operational processes of such a company, its interfaces with its suppliers, subcontractors and customers. The picture that emerges shows that changes in operations, whether for the better or for the worse, are largely influenced by the mindset and culture of the owner, as well as by the responsible managers.
XII. évf. 2024. SPECIAL ISSUE1
A cikk befogadásra került, a Magyar Agrár- és Élettudományi Egyetem Gazdaság- és Regionális Tudományok Doktori Iskola kérésére lett előzetesen megjelenítve (Phd eljáráshoz)
DOI:
cikk megtekintése: http://controllerinfo.hu/wp-content/uploads/2024/06/THE-ABSENCE-OF-CONTROLLING-AS-A-SEPARATE-ORGANISATIONAL-UNIT-IN-BUSINESS-ORGANISATIONS.pdf
REFERENCES
Bassey, M. (1999): „Case study research” in: Educational settings (doing qualitative research in educational settings) Open University Press Buckhingam, Philadelphia, pp. 27-30
Horváth, p. (1994): Controlling, 5. kiadvány, München
Kaplan, R. S. – Norton D. P. (2004): Balanced scorecard, Budapest: KJK-KERSZÖV Jogi és Üzleti Kiadó Kft.
PAPADOPOULOU, E. (2022): How to implement COSO Framework HTTPS://WWW.POLONIOUS-SYSTEMS.COM/AUTHOR/ORI/
Schoeppner, D. W. (1999): Modernes Unternehmenscontrolling (MUC) und Fortschrittliche Interne Revision (FIR). FH, Fachbereich Wirtschaftswiss.
Seidenschwarz, W. (1997): Nie wieder zu teuer! Publisher: Schäffer-Poeschel Verlag ISBN-13: 978-3791010199
Stake, Robert E. (1995): „The art of case research”. Newbury Park, Ca: Sage Publications,
Szabó, Zs. M. (2016): A controlling Magyarországon, különös tekintettel a KKV szektorban Óbudai Egyetem, Keleti Károly Gazdasági Kar Budapest
Yin, K. ROBERT (1993): Applications of case study research”, Newbury Park, Ca: Sage Publishing,
ZÉMAN, Z. - TÓTH, M. (2018): Vállalati modelltanulmány a controlling kialakításában SzIE GTK ÜTI, Tanulmánykötet II. Üzlet – Tradíció – Innováció
