Controller w strukturze organizacyjnej przedsiębiorstwa

In the management practice controlling is understand as the set of functions, which are realized in a company by the controller and by the different organizational level managers. The basis of the functions are: the setting the strategic and operating goals of the company, the collecting and processing information to make the decisions, the preparation the materials to aid the control process of a company and the current running the control of getting results. The success in the process of adaptation the controlling's solutions is strongly depended on the controller s personality features and on the importance which will be given to the con- trolling process by the board of directors. The aim of the paper is to present the existing in practice different conceptions which concern the location of the controller in the organizational structure of the company. In the paper the attention was also turned to the controller's functions in the company, which oper- ate on the strength of the determined by the controlling principles.
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