Open AccessControlling concept of enterprise
Author(s) -
Veselin Perović
Publication year - 2004
Publication title -
privredna izgradnja
Language(s) - English
Resource type - Journals
eISSN - 2406-0704
pISSN - 0032-8979
DOI - 10.2298/priz0402113p
Subject(s) - duty , control (management) , independence (probability theory) , institution , function (biology) , state (computer science) , balance (ability) , process (computing) , corporation , economics , accounting , business , finance , management , computer science , law , political science , medicine , statistics , mathematics , algorithm , evolutionary biology , physical medicine and rehabilitation , biology , operating system
The beginning of controlling dates back to XIII century, when first in France and also at the English court have been employed so called Controllers. While in the USA in XVIII century Comptroller s had the role to keep in balance the state budget and the use of states assets. In this way in 1931 "Controllers Institute of America,, was established, which later had changed his name to: Financial Executive Institute, (FEI). FEI is today, preeminent professional association for senior level financial executives, consisting of 15.000 members, 1500 from them are Controllers. In the Europe the controlling had played serious role since 1970. Controlling can shortly defined as a process of navigation for the economic purpose. Further we make a distinctions from definitions which define controlling as an institution and a function, depending on implementation of controlling which had to be centralized or decentralized. In our economic theory in last years began to talk about control, which is usually used in the organizational part of finance department called planning and analysis, earlier, planning and control (now). Today's philosophy of the enterprise is to analyze facts which have happened, controlling first of all has a duty to solve a problem by the analyzing of current situation and to give certain proposal for the future. The main purpose in implementation of the controlling in our firms had to be its independence from other departments which guides to problem solving and proposals to better and the rational business making.