International University of Travnik, Travnik, Bosnia and Herzegovina
This paper explores the theoretical characteristics of controlling, focusing on its historical development, conceptual definition, types, instruments, and methods, as well as the implementation of controlling in enterprises. Through a literature analysis, the paper identifies key elements and steps in controlling implementation, highlighting the importance of management engagement, collaboration, and communication. Additionally, the paper examines the role of controlling in various business functions, emphasizing its vital role in monitoring, analyzing, and managing organizational performance.
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