Pomen uporabe kontrolinga pri upravljanju javnih podjetij, ki so jih ustanovile lokalne samoupravne enote: primer Republike Srbije
DOI:
https://doi.org/10.4335/21.3.545-565(2023)Ključne besede:
kontroling, notranji nadzor, poslovno računovodstvo, podjetja, lokalne samoupravne enotePovzetek
V študiji je poudarjen pomen uporabe kontrolinga v javnih podjetjih. Namen raziskave je bil pridobiti dokaze, da je izboljšanje upravljanja mogoče doseči z uporabo kontrolinga pri 141 javnih podjetjih, analiziranih z vidika uporabe kontrolinga in notranjega nadzora, to je približno 20 % omenjenih podjetij, ki so jih ustanovile lokalne samoupravne enote. Ugotovili smo, da obstajajo bistvene razlike glede na vzpostavljen kontroling vse bolj v prid uporabi kontrolinga v primerjavi z notranjim kontrolingom na podlagi analiziranih petih dejavnikov: načrtovanje, odločanje, analiza poslovanja, predstavitev in poročanje. Glavni sklep bi bil, da bo poslovanje javnih podjetij v prihodnjem obdobju zahtevalo vse večjo uporabo kontrolinga v sistemu upravljanja. To je bilo ugotovljeno z uporabo tako imenovanega T-testa in skupnega rezultata ter se nanaša na vse analizirane dejavnike (p=,000) v zvezi z uveljavljenim kontrolingom in notranjim nadzorom v javnih družbah.
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