Suggested approach to the financial controlling in wood enterprises

Sedliačikova, Mariana (author), Jelačić, Denis (author), Drábek, Josef (author), Oblak, Leon (author)

The aim of this paper is to analyse theoretical and practical approaches to the fundamentals, place, roles, functions and contents of the financial controlling in wood enterprises. After analysing various works by domestic andforeign authors, we designed our own approach to the problem of financial controlling, which is integrated into the subsystem of operative controlling and emphasises the relations between single subsystems of controlling. Financial controlling is a relatively independent part of enterprise controlling, whose main objective is to provide for liquidity in a company at all times and to ensure that the prime target of profitability is achieved at the same time.

• Language: English
• Keywords: wood enterprise, financial controlling, management, financial stability
• Work type: Scientific work
• Typology: 1.04 - Professional Article
• Organization: BF - Biotechnical Faculty
• Year: 2005
• Number of pages: Str. 123-135
• Numbering: Št. 78
• PID: 20.500.12556/RUL-28887
• UDC: 630*832
• ISSN on article: 0351-3114
• COBISS.SI-ID: 1687974
• Publication date in RUL: 11.07.2014

Record is a part of a journal

• Title: Zbornik gozdarstva in lesarstva. forest and wood science & technology
• Shortened title: Zb. gozd. lesar.
• Publisher: Gozdarski inštitut Slovenije, Biotehniška fakulteta, Oddelek za gozdarstvo in obnovljive gozdne vire, Biotehniška fakulteta, Oddelek za lesarstvo
• ISSN: 0351-3114
• COBISS.SI-ID: 6206978

Secondary language

• Language: Slovenian

Abstract

Cilj raziskave je bil analizirati teoretične in praktične pristope k osnovam, mestu, vlogi, funkcijam in vsebini finančnega kontrolinga v lesnem podjetju. Po pregledu in analizi del domačih in tujih avtorjev smo oblikovali lasten pristop k problematiki finančnega kontrolinga, ki je integriran v podsestav operativnega kontrolinga in daje poudarek odnosom med posameznimi podsestavi kontrolinga. Finančni kontroling je relativno neodvisen del kontrolinga v podjetju, njegova osnovna naloga pa je zagotoviti likvidnost v podjetju v vsakem trenutku, pri čemer je posebna pozornost usmerjena v dobičkonosnost.

• Keywords: lesno podjetje, finančni kontroling, management, finančna stabilnost