Contribution of controlling in enterprises in Serbia. Necessity of controlling in enterprises and its instruments

      Аннотация: Controlling is an approach that helps companies focus on creating value and driving value creation, quality increase and cost reduction.Controlling should inform the company's management of changes in the business environment in time, using its instrument. The goal is to support effective management. This book provides a research about controlling, on the basis of a representative sample of industrial-sector companies in Serbia, where the author is conducted a multivariate analysis of variance (MANOVA), discriminant analyses and other parametric procedures and methods. Univariate procedures applied are the Roy?s test, Pearson?s contingency coefficient (?) and the multiple correlation coefficient (R). As a result, the difference in controlling among enterprises relating to identification of controlling contribution to enterprise efficiency is determined and the difference in controlling among enterprises relating to identification of controlling instruments contribution to the efficiency of enterprise. The analysis should help for other international comparison and benchmarking and provide additional knowledge and help to improve particular controlling business practice.

Ключевые слова: controlling, contribution of controlling, controlling instruments, effectiveness of controlling function, Business efficiency