Application of corporate controlling in the Czech Republic

Abstract

In order to secure corporate control continuity, the management utilises instruments of controlling that begin to be applied even in the environment of small and medium firms. The goal of the report is to find the reasons and the scope of controlling application in companies operating in the Czech Republic. In order to fulfil the objectives of the article, an analysis of expert literature and studies dealing with the issues in question has been performed. The data obtained during the electronic questionnaire investigation in the firms of the Czech Republic was used as primary data. The application of controlling in firms has been examined based on the number of employees in the company and their economic focus. For the presumption in question, hypotheses had been expressed where the statistical importance and correlation relationship have been examined. The results ascertain the growth of controlling in the enterprises and the lowering discrepancy between the application of controlling activities from the standpoint of the number of employees and economic focus. The article is concluded with a discussion of the ascertained results of the actual investigation complemented with the expert knowledge of other researchers.