Design of controlling supported sustainability of manufacturing enterprises

Abstract

In the paper the controlling as a management concept supporting sustainability of enterprises was characterised. Controlling is treated as a very important element of managerial accounting system in manufacturing companies. In the first part of the paper the company sustainability was presented. Next the stages of controlling design were characterised. In the third part of the paper the controlling model was shown. Finally, various controlling supporting instruments enabling the balanced growth of manufacturing enterprises were listed. The relationships between them were presented. © IFIP International Federation for Information Processing 2013.