"Technick\u00E1 univerzita v Liberci" . "RIV/46747885:24310/07:@0190660" . "Controlling jako n\u00E1stroj mana\u017Eersk\u00E9ho \u0159\u00EDzen\u00ED" . . . "Controlling as a Tool for Managers"@en . "Tento \u010Dl\u00E1nek je v\u011Bnov\u00E1n problematice controllingu, kter\u00FD je charakterizov\u00E1n jako d\u016Fle\u017Eit\u00FD n\u00E1stroj umo\u017E\u0148uj\u00EDc\u00ED plnit nov\u00E9 po\u017Eadavky kladen\u00E9 na syst\u00E9m \u0159\u00EDzen\u00ED podnikatelsk\u00FDch proces\u016F. Controlling p\u0159edstavuje modern\u00ED zp\u016Fsob \u0159\u00EDzen\u00ED, v jeho\u017E r\u00E1mci doch\u00E1z\u00ED ke sjednocen\u00ED a vz\u00E1jemn\u00E9mu propojen\u00ED jednotliv\u00FDch mana\u017Eersk\u00FDch informa\u010Dn\u00EDch subsyst\u00E9m\u016F, jak\u00FDmi jsou strategick\u00E9 a taktick\u00E9 pl\u00E1nov\u00E1n\u00ED c\u00EDl\u016F podniku, finan\u010Dn\u00ED a vnitropodnikov\u00E9 \u00FA\u010Detnictv\u00ED, rozpo\u010Detnictv\u00ED, kalkulace a operativn\u00ED evidence. Krom\u011B integrace t\u011Bchto \u010Dinnost\u00ED je kladen velk\u00FD d\u016Fraz i na jejich vz\u00E1jemnou koordinaci a na vytvo\u0159en\u00ED vazeb mezi pl\u00E1nem a jeho kontrolou. Nutnou podm\u00EDnkou realizace koncepce controllingu v podniku je vytvo\u0159en\u00ED vhodn\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu. Jedin\u011B tak m\u016F\u017Ee controlling v\u00FDrazn\u011B p\u0159isp\u00EDvat ke zvy\u0161ov\u00E1n\u00ED podnikov\u00E9 efektivnosti." . . "This article is devoted to the problem of controlling itself, which can be considered as important tool designed to meet the new demands put on system of controlling of enterprise processes. Controlling performs modern way of integration and mutual connection of single managerial information subsystems such as strategic and tactical forecasting of business objectives, financial and intradepartmental accounting, budgeting, costing and operational evidence. Besides of integration of these activities, the great stress is put on their mutual coordination and on developing of binding between business plan and its control. Essential condition of realization of controlling concept in company is the development of suitable informational system. This is the only way how can controlling signification increase the effectiveness of the company."@en . . . "24310" . "Libereck\u00E9 ekonomick\u00E9 f\u00F3rum" . "Hojn\u00E1, Radana" . . "Liberec" . "Liberec" . . "2007-09-11+02:00"^^ . "5"^^ . "978-80-7372-243-2" . "1"^^ . . "Controlling as a Tool for Managers"@en . . . "Controlling jako n\u00E1stroj mana\u017Eersk\u00E9ho \u0159\u00EDzen\u00ED"@cs . "1"^^ . "415056" . "Controlling jako n\u00E1stroj mana\u017Eersk\u00E9ho \u0159\u00EDzen\u00ED"@cs . . . . "%22Managerial control systems; controlling; effectivity of information system; coordination of managerial information subsystems; promoting of business objectives%22"@en . . "[B7EEB227126F]" . "S" . "Tento \u010Dl\u00E1nek je v\u011Bnov\u00E1n problematice controllingu, kter\u00FD je charakterizov\u00E1n jako d\u016Fle\u017Eit\u00FD n\u00E1stroj umo\u017E\u0148uj\u00EDc\u00ED plnit nov\u00E9 po\u017Eadavky kladen\u00E9 na syst\u00E9m \u0159\u00EDzen\u00ED podnikatelsk\u00FDch proces\u016F. Controlling p\u0159edstavuje modern\u00ED zp\u016Fsob \u0159\u00EDzen\u00ED, v jeho\u017E r\u00E1mci doch\u00E1z\u00ED ke sjednocen\u00ED a vz\u00E1jemn\u00E9mu propojen\u00ED jednotliv\u00FDch mana\u017Eersk\u00FDch informa\u010Dn\u00EDch subsyst\u00E9m\u016F, jak\u00FDmi jsou strategick\u00E9 a taktick\u00E9 pl\u00E1nov\u00E1n\u00ED c\u00EDl\u016F podniku, finan\u010Dn\u00ED a vnitropodnikov\u00E9 \u00FA\u010Detnictv\u00ED, rozpo\u010Detnictv\u00ED, kalkulace a operativn\u00ED evidence. Krom\u011B integrace t\u011Bchto \u010Dinnost\u00ED je kladen velk\u00FD d\u016Fraz i na jejich vz\u00E1jemnou koordinaci a na vytvo\u0159en\u00ED vazeb mezi pl\u00E1nem a jeho kontrolou. Nutnou podm\u00EDnkou realizace koncepce controllingu v podniku je vytvo\u0159en\u00ED vhodn\u00E9ho informa\u010Dn\u00EDho syst\u00E9mu. Jedin\u011B tak m\u016F\u017Ee controlling v\u00FDrazn\u011B p\u0159isp\u00EDvat ke zvy\u0161ov\u00E1n\u00ED podnikov\u00E9 efektivnosti."@cs . . "Controlling jako n\u00E1stroj mana\u017Eersk\u00E9ho \u0159\u00EDzen\u00ED" . "%22309;313%22" . . "RIV/46747885:24310/07:@0190660!RIV08-MSM-24310___" . .