Controlling, postavení a funkce v podniku

Ing. Marianna Benčová, Ph.D.

Doctoral thesis

Controllership, institutionalisation and functions in the company

Abstract:

The main goal of the thesis is to present the functions and institutionalisation of controllership and discover how controllership is intended in the companies in two different countries – Slovakia and The United States of America. This thesis consists of three chapters. The first chapter explains the historical background of controllership concepts in the English and German speaking countries, in a chronological order. It also concentrates on the genesis of controllership in Slovakia. The other remaining chapters present the results of the empirical research which was done with the cooperation of the controllers of medium-size and large companies in the chemical and pharmaceutical industry in Slovakia and in the State of Colorado. Research in the form of personal interviews was focused on the controllership functions, which consists of coordination of planning, analysing, controlling and reporting, what is described in the second chapter. To compare the differences between both countries, several mathematical-statistic methods were used. The third chapter deals with the institutionalisation of controllership in the company and its position within the organizational structure of the company.

Abstract:

Cieľom tejto dizertačnej práce je poukázať na funkcie a organizačné začlenenie controllingu a objasniť ponímanie controllingu v podnikoch v dvoch teritoriálne odlišných krajinách – na Slovensku a v Spojených štátoch amerických. Dizertačná práca pozostáva z troch kapitol. Prvá kapitola približuje chronologický vývoj controllingu v anglicky a nemecky hovoriacich krajinách a tiež genézu controllingu na Slovensku. Ostatné kapitoly prezentujú výsledky empirického výskumu, ktorý sa uskutočnil v spolupráci s controllermi stredných a veľkých podnikov v chemickom a farmaceutickom priemysle na Slovensku a v Colorade. Výskum vo forme osobných rozhovorov bol zameraný na funkcie controllingu, ktoré pozostávajú z koordinácie plánovania, analyzovania, kontroly a reportingu, čím sa zaoberá druhá kapitola. Na porovnanie výsledkov výskumu v oboch krajinách bolo použitých niekoľko matematicko-štatistických metód spracovania. Tretia kapitola sa sústreďuje na inštitucionalizáciu controllingu v podnikoch a jeho postavenie v rámci organizačnej štruktúry podniku.

Keywords

Controlling, controller, plánovanie, analyzovanie, kontrola, reporting, manažment, manažérske účtovníctvo, organizácia, inštitucionalizácia, controllership, planning, analysing, management, managerial accounting, organisation, institutionalisation.

Language used: Slovak

Date on which the thesis was submitted / produced: 8. 12. 2008

Thesis defence

• Date of defence: 8. 12. 2008
• Supervisor: prof. Ing. Jiří Lanča, CSc.
• Reader: prof. Ing. Marie Jurová, CSc., doc. Ing. Jaroslav Jánský, CSc.

Masaryk University

Faculty of Economics and Administration

Doctoral programme / field:
Economy and Management / Business Economy and Management