Controlling Tools Use in Business Processes Management

Controlling fulfils a leading position in the management. The paper deals with controlling tools use in business management. The research focuses on obtaining and evaluating data from a questionnaire survey on the current trends of controlling use in small and medium enterprises in selected region of Slovakia. The results show, predominantly in small companies, that there is no separate controlling departments or position of a controller. In medium enterprises, it is appropriate to optimize the already established controlling concept. The enterprise management will thus obtain information on effectiveness improving, and can immediately take measures to renew its planned business development.