1/2019-018-satanova

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Šatanová Anna

The College of International Business ISM Slovakia in Prešov,

Duchnovičovo námestie 1,

080 01 Prešov, Slovakia,

satanova@ismpo.sk

 

Radvanská Katarína

The College of International Business ISM Slovakia in Prešov,

Duchnovičovo námestie 1,

080 01 Prešov, Slovakia,

radvanska@ismpo.sk

 

Controlling tools in a wood processing company

 

Abstract: This article deals with selected controlling tools and their application in practice. The main aim of the paper is to apply the method of calculating ABC to a specific product in the woodworking company, to compare the results of the ABC method with the actual business calculation and to evaluate the contribution of the applied method. At the same time it is necessary to theoretically define the term controlling; specify the cost controlling, calculations and reports as its tools and offer the company functional cost-tracking solutions using reports and the ABC method with future applications.

Key words: Controlling. Calculation. The ABC method. Reports. Information system. SAP Business One.

JEL Classification: G10, G11, G12, G15

Introduction

 

The foundation of the existence of most businesses is profit. In order to achieve the desired profit, it is essential that the entrepreneur currently adapts to the dynamic market pace. Modern times bring with it new information, studies and technologies that a well-managed business can use. The need to manage any company is to ensure sustainable development through a system of processes and rules.

To maintain development, an enterprise must go with the times and closely monitor processes inside and around the business. Activities aimed at collecting, analyzing, evaluating and comparing information that serve as a basis for governance are essential to ensure the proper planning of the future of the business. Controlling is a modern management tool that specifically addresses these activities. Controlling is constantly evolving, responding to current trends and gaining its place in smaller businesses, where a separate controlling department is not yet established.

As a result of the development of information technology, many modern controlling tools are closely linked to the enterprise information system, which offers versatile business management support at different levels. Ensuring versatile information support is a process of value-making that allows a business to have the necessary background to make the right decisions.

The strategic functionality of a business requires continuous monitoring of activities and results that are subsequently analyzed and evaluated. For the currently necessary management tools at both the operational and strategic levels, we can consider calculations and reports as controlling tools, which, when used properly, contribute significantly to the company’s continuous development.

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