Język Polski
English
Published
:
2010-06-30
The Use of Controlling System within a Production Enterprise
Anna Łapińska
Ewelina Nidegorska
Abstract
This paper presents the use of controlling within the company of interest, Michelin Poland S.A. The results of the research show that controlling serves as the firm's main conduit of information flow for cost budgets, estimates of the real value of costs and variances from plans. The main instrument of controlling within enterprises in Olsztyn is a budget. Michelin Poland S.A. has a very precise and thorough budgeting process that starts at the beginning of the year and that permits an efficient flow of information. The company also performs a variance analysis of real costs versus budgeted costs, which has proven to be a key factor in how well the organization functions. Note that the paradigm for controlling that is used by Michelin Poland S.A. can also be applied to other companies and industries.(original abstract)Keywords:
Controlling, Production enterprise, Information function of controlling, Financial controllingMost read articles by the same author(s)
- Anna Łapińska, Joanna Dynowska, European Union Policy Towards Small Enterprises in Context of Accountancy Simplification , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 27 (2010)
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Łapińska, A., & Nidegorska, E. (2010). The Use of Controlling System within a Production Enterprise. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1618