THE ABSENCE OF CONTROLLING AS A SEPARATE ORGANISATIONAL UNIT IN BUSINESS ORGANISATIONS
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 28-32
DOI: 10.24387/CI.2024.1.5
