THE CONTROLLING IN THE ENTERPRISE AND HUMAN CAPITAL DEVELOPMENT

Abstract

Controlling as a concept of the management system has served as a response to changes in the external conditions of the enterprises' functioning. Controlling is primarily focused on supporting decision-making processes. Controlling functions are defined by the goals set for the enterprise and include those types of management activities that ensure the achievement of these goals. These include, first of all, support for the planning process, as well as control and regulation. Control is an integral part of the entire process of rationalizing the economic activity of the enterprise. Its task is to anticipate possible mistakes, violations, deviations and prevent them, as well as, if they occur, to ensure the inevitability of the impact and suppression in proportion to the identified nature of the deviation. The controlling body in an organization is an employee or member of the organization that performs control actions in the performance of official duties or only on the basis of the relevant rights. Mistakes and problems that occur within the organization are intertwined, if they are not corrected in time, with mistakes in assessing changes in the external environment. Therefore, the main task of controlling is to identify problem situations and adjust the organization's activities before these problems develop into a crisis or bankruptcy.