ORGANIZATIONAL SOLUTIONS OF STRATEGIC CONTROLLING

References: 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, www.sgemsocial.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-17-1 / ISSN 2367-5659, 24 - 30 August, 2017, Book 1, Vol 5, 721-728 pp, DOI: 10.5593/sgemsocial2017/15/S05.091

ABSTRACT

The purpose of the research was to identify and analyse organisational solutions of strategic controlling, in particular incorporation of strategic controllers in the organisational structure, as well as controlling responsibility centres (especially in the context of the contingency theory). The results of the research were related in particular to the manpower of the controllers team, the range of responsibility and the decision-making powers delegated to strategic controllers, as well as the factors influencing the ways of incorporating strategic controllers into organisational structure. Moreover, they concerned the types of responsibility centres, the criteria of their distinguishing, the coverage level of the organisational structure by these centres, as well as the factors influencing the method of distinguishing responsibility centres in the studied organisations. Shaping of organisational solutions for strategic controlling is essential for its correct implementation, as well as for its efficient and effective functioning ensuring support of strategic management in the organisation. The paper attempts to identify standard solutions (best practice) from the perspective of the frequency of the use of these solutions in economic practice.
The study was based on a diverse research workshop. The method of critical analysis of the literature was used, as well as the questionnaire survey - the authors used their original research questionnaire. The statistical analysis was carried out especially with the use of cross tabulation analysis, χ2 test, as well as Student’s t-test for independent samples.

Keywords: strategic management, strategic controlling, organisational solutions, responsibility centres, controllers