Holizm w controllingowym zarządzaniu organizacjami

Abstract

Sustainable development, building a competitive advantage and a conscious approach to the future requires the organisation to take a holistic view of management and its goals. In controlling management, thinking from the perspective of the goal is fundamental and all decisions made in the organisation are aimed at achieving it. Rational, economically justified and error-free decisions require continuous acquisition, collection, processing and analysis of data on all areas of the organisation's operation. Controllers, as business partners of the management staff, are responsible for ensuring high quality data and are the guardians of a reliable source of information The aim of the article is to present controlling management as a system that, thanks to the proper combination and interaction of resources, allows to increase the efficiency of the organisation's functioning. The collected research material allowed to identify the main theories, concepts, sources and gaps in the subject of controlling management.(original abstract)