Tatjana Kuzmanović FULL TEXT ARTICLE (PDF)
The financial controlling is a significant feature of support management in business process management and business results. In terms of increasing competitionin business, it is necessary that the activity in the servicesystems takes place with the lowest possible costs with the highest possible satisfaction of employees and business associates. This can be achieved by placing a clear structure of business costs control. On the one hand, it is a precondition that excessive cost reduction is not to endanger the activity itself, and on the other hand, it prevents spending without control from losing to business. Comparison of planned and achieved revenues is the foundation of decision-making for further business. These are the basic postulates of financial controlling.
ARTICLE INFOKey words: Financial controling, business result, utility systems Article history: Received (28.12.2018); Revised (22.01.2019); Accepted (13.02.2019) Number of downloads: