Controlling as an efficient tool for the strategic management of industrial companies

At present, the situation in many companies is affected by new technologies and the related growing quantity of information. Each enterprise pursues efficient operation of their corporate processes; controlling is very likely to guarantee such efficiency when used properly, as it facilitates timely identification of errors, deviations, and drawbacks, provides the time and objective potential to eliminate them in the form of important information. The article is focused on controlling as an efficient tool supporting the strategic enterprise management. The survey was carried out with the sample of industrial enterprises consisting primarily of mining companies operating in the Slovak Republic. The first part of the article deals with the theoretical fundamentals of the importance of controlling as the tool efficiently supporting the work of enterprise managing staff in their decision-making and strategic management. The main part of the article deals with the sample of industrial enterprises selected for the studied purpose and subjected to the questionnaire survey. On the basis of outputs obtained from this survey, we examine their attitude towards controlling, its importance and use in the inquired enterprises. In the concluding part, we evaluate and analyse the outputs from our observations in the form of discussion and conclusions drawn from the survey.