BENEFITS VERSUS BARRIERS OF CONTROLLING IN MEDIUM ENTERPRISES

The aim of the paper was to determine the key benefits and barriers of controlling related to the implementation and use of controlling in medium-sized enterprises. This issue was examined through empirical quantitative research using the questionnaire method, from the perspective of individual groups of internal shareholders which are the owners, managers and employees of medium-sized enterprises. The methods of analysis, synthesis, deduction, analogy, comparison, summarisation and generalisation of knowledge were used in the processing of secondary sources. The results of the own research were evaluated by means of descriptive statistics using table and graphical presentations. A model was proposed based on the results of the analysis of primary and secondary sources intended to determine the monetary and non-monetary benefits and barriers that have a key impact on the process of decision-making regarding the implementation of controlling in practice. The model will be beneficial for the owners and managers of medium-sized enterprises as the basis for deciding whether to implement this tool in their enterprise. (C) 2017 The Authors.