Suggested approach to the financial controlling in wood enterprises

Mariana Sedliačikova and Denis Jelačić and Josef Drábek and Leon Oblak (2005) Suggested approach to the financial controlling in wood enterprises. Zbornik gozdarstva in lesarstva (78). pp. 123-135. ISSN 0351-3114

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Abstract

The aim of this paper is to analyse theoretical and practical approaches to the fundamentals, place, roles, functions and contents of the financial controlling in wood enterprises. After analysing various works by domestic andforeign authors, we designed our own approach to the problem of financial controlling, which is integrated into the subsystem of operative controlling and emphasises the relations between single subsystems of controlling. Financial controlling is a relatively independent part of enterprise controlling, whose main objective is to provide for liquidity in a company at all times and to ensure that the prime target of profitability is achieved at the same time.

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