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• Evolution, Place and Role of Controlling in a Business Organisation

  466-477

  Dávid Sütő

  Views:

  1061

  The development of controlling can be traced back to the beginning of 20th century. Thus it has one century of continuous scientific development. Controlling has been applied in fields such as finance, manufactureproduction, and trade sales. In financial accounting different activities have been formed for planning and accounting costs and performance. These activities were integrated by management accounting, which serves the ever growing information needs of the management. In addition to the operational functioning of growing and diversification companies controlling covers even the strategic level. The primary focus of controlling activity at 21st-century businesses is to improve organisational performance. Previously there were differences between the German and Anglo-Saxon trends. According to the German trend controlling is a set of instruments that provides the required information needed for management decision-making and based on it planning, monitoring, and controlling activities could be achieved.  Furthermore, the German trend considers that a particular department is responsible for controlling activities. Conversely, according to the Anglo-Saxon conception controlling is considered as a part of management and managers are responsible for efficient allocation of resources, the so-called „management control”, carrying out planning and controlling tasks at the same time. Some differences can be recognised between the two conceptions about where is controlling placed in companies within the organisational framework. However, it can be stated as a fact, that management and controlling are inseparably linked, and the aim of both fields is to increase the performance of a company.

• Organizational Applications of Coaching Approach at Strategic Level

  1-13

  Georgina Árváné Ványai

  Mónika Márton

  Tímea Gál

  Views:

  433

  Main topic of this paper is business coaching which is an individualized leadership development tool working with actual challanges of leaders through developing and transforming from good to great. By using coaching in organizational level traditional and innovative organizational cultures can be radically changed. The change is possible because under the influence of coaching there are strong engagement in individual level. Coaching results growing creativity and efficiency in planning and implementation in organizational level, and behaviourial changes in individual level at the same time. It has positive effects on people’s motivation, because they have time and space for doing and living changes, it doesn’t need revolutionary changes from them. Aim of this paper to analyze and show application of coaching approach in organizational level through examples of companies.

• Practical Application of Methods in Strategy-Based Analyzes

  59-72

  András Nábrádi

  David Forest

  Hajnalka Madai

  Beáta Bittner

  Tünde Zita Kovács

  Adrián Nagy

  Views:

  484

  Increasing environmental volatility is a growing challenge for companies and businesses. The speed of economic events is changing, and the risk of uncertainty is increasing, requiring business to take a new approach to strategic planning. In the design and forming of their strategy, both the factors of the external and internal environment and the analysis of their competitors can be based on well-chosen methods. We consider the review of these methods, their application in planning and educational practice. The aim of our work, in which we present the methods that underpin the strategy applied in both domestic and international practice. The analysis of the external environment illustrates the construction and applicability of an external factor analysis matrix based on traditional PEST analysis and the Porter's five-factor model. In the case of internal factor analysis matrix, we focus on the approach of method choice, and on the applicable methods, the importance of the resource-based approach, the analysis of key factors and the Porter value chain analysis matrix. The third pillar of the analysis that underpins the strategy is the matrix-based assessment of competitors. The applicability of the methods depends on the form of the enterprise, the field of activity and the nature of its activities, which is complicated by the emergence of new economic spheres (e.g.: sharing) and transformed power relations.