Controllingul - sistem de avertizare timpurie a crizelor din organizație

Abstract

The action to improve managerial accounting must be directed towards its transformation from a record that registers and reports past events, and that has a reduced informative power, into a necessary management tool for prompt and accurate information. This improvement requires a professional tool that provides assistance to the management, called controlling. Controlling provides the management of the organisation with information on the health of the business and helps making strategic and tactical decisions. In addition, controlling allows for the creation of early warning systems that alert when certain limits are exceeded (such as costs, periods of time, etc.) and allow for the development of protective "scenarios". Controlling is contributing, through the support provided to the management of the organisation, to the creation, preservation, and affirmation of its capacity for action.