Design of controlling supported sustainability of manufacturing enterprise

Eryk Głodziński

Abstract

In the paper the controlling as a management concept supporting sustainability of enterprises was characterized. Controlling is treated as a very important element of managerial accounting system in manufacturing companies. In the first part of the paper the company sustainability was presented. Next the stages of controlling design were characterized, like: analyzing business processes regarding the economic, social and environment-friendly goals, analyzing the existing frameworks of enterprise, choosing the areas supported by controlling and sequence of implementation, designing new or redesigning business processes regarding the concepts management by processes and targets, presenting controlling system in the form of model to enable better understanding, redesigning organization framework, integration management functions esp. planning and control of production in one system, designing measurement system of enterprise goals basing on universal model of controlling design, updating the model to the more developed form, designing motivation system based on responsibility account and results achieved by company staff, completing the model before test phase, testing the model, updating the model after the completed test phase. In the third part of the paper the controlling model was shown. Finally, various controlling supporting instruments enabling the balanced growth of manufacturing enterprises were listed. The relationships between them were presented.
Author Eryk Głodziński (FPE / IOPS)
Eryk Głodziński,,
- The Institute of Organization of Production Systems
Pages240-249
Publication size in sheets0.5
Book Emmanouilidis Christos, Taisch Marco, Kiritsis Dimitris (eds.): Advances in Production Management Systems. Competetive Manufacturing for Innovative Products and Services, vol. part1, 2013, Springer, ISBN 978-3-642-40351-4, [978-3-642-40352-1], 716 p., DOI:10.1007/978-3-642-40352-1
Keywords in Polishcontrolling, projektowanie, modelowanie, przedsiębiorstwo produkcyjne
Keywords in Englishcontrolling, design, modelling, manufacturing enterprise
Abstract in PolishGłównym celem artykułu jest scharakteryzowanie controllingu jako instrumentu wspomagającego zrównoważony rozwój i trwanie przedsiębiorstwa produkcyjnego. W opracowaniu controlling jest traktowany jako kluczowy element rachunkowości zarządczej. W pierwszej części artykułu opisano wybrane aspekty teorii zapewniania trwałości przedsiębiorstwa. Następnie określono metodykę projektowania controllingu przedsiębiorstwa produkcyjnego oraz scharakteryzowano jego model. W końcowym fragmencie artykułu określono narzędzia preferowane do wykorzystania w controllingu określając między nimi zależności.
DOIDOI:10.1007/978-3-642-40352-1
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 10.0, 17-08-2020, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 17-08-2020, BookChapterMatConfByConferenceseries
Publication indicators WoS Citations = 0
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