USE OF CONTROLLING TOOLS FOR BUSINESS PROCESSES OPTIMIZATION

Controlling is taken as the discipline influencing effectiveness and competitiveness of business units. Controlling offers tools daily used by managers of the companies who ensure this way smooth running of all business activities, mainly planning, controlling and management. Objective of this contribution is to demonstrate the influence of controlling tools on processes standardly ensured by business units and propose available improvements in controlling activities of specific business unit leading to improvement of its market position. To reach the defined objective, literary research of relevant area, analysis of internal financial data of specific company and semi-structured interviews with responsible persons were used. During the analysis was used enterprise resource planning (ERP) system further specified in the contribution and other available tools suitable for conducted analysis such as MS Excel or MS Project. The main focus was given to cost controlling and reporting activities and suitability of their setting for analysed business unit. Results of conducted research were used to compile list of recommendations enabling the business unit keep or support its current business position. The emphasis was given on used information and communication technologies, financial and human resource planning and reporting. Selected proposals may be further used by analysed company and other companies providing their activities in the same or similar area.