The Use of Strategic Controlling Tools in Enterprises Operating in Poland
DOI:
https://doi.org/10.18559/SOEP.2016.2.8Keywords:
Performance appraisal, Controlling, Strategic controlling, Balanced Scorecard (BSC)Abstract
During research on the use of controlling in Poland, focus has been directed towards several areas of the current functioning of enterprises . One of these areas is strategic controlling which sets the direction of the development of management control in each company. The main reason for including this area into research was the need to gain knowledge about the level of commitment of employees in creating and monitoring a strategy. This article presents the results of surveys about strategic controlling carried out in companies operating in Poland.
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