STRUCTURAL APPROACH TO THE CONTROLLING

Abstract

Economic concentration has led to the emergence of large enterprises and complex that by the activities or the environment of their operation because of an activity of decentralization. The enterprise is cut in centers of responsibility which enjoys a autonomy more or less widely. The management control will be able to meet the needs of coordination of these organizations decentralised, orienting the "actors" within the meaning of the desired by the manager through the evaluation of the results obtained. The success of an enterprise requires a continuous adapting it to the environment or and competitiveness is transformed into a economic criterion by excellence.

Keywords

• controlling
• performance
• organization