Title:
Information
Network of Controlling
Abstract: Controlling
is in a modern economy an important function and
also a business philosophy. It is a
support to management in a process of adaptation to internal and
external changes. Controlling has been proved as the major factor of
company's
performance, not only in other countries, but in Croatia
as well. The purpose of
this research is to introduce the controlling practice in Croatia
and
direction and intensity of changes in the period from year 2001 to year
2007.
This paper presents the results of research of reality of controlling
in Croatia,
from
the information point of view. The flow of information is being
considered:
from where do information come and where do controlling information go.
Information network of controlling according to results of research
characterize: domination of accounting information on the supply side,
domination of management on the side of demand, introvert
directionality and
operative directionality.
Authors: Nidžara
Osmanagić-Bedenik and Diana
Bratić