Academic literature on the topic 'Operational controllership'

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Journal articles on the topic "Operational controllership"

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Žager, Lajoš. "Accounting statements and operational controllership." Tourism and hospitality management 2, no. 1 (1996): 135–39. http://dx.doi.org/10.20867/thm.2.1.13.

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Accountancy information is the output of accounting system, presented in the form of different statements. Auditing examines true and fair view of financial statements. Financial statements analysis contains a series of various procedures by which financial statements data are processed into accounting information relevant to management. It is financial ratios which communicate the information. Operational controllership requires connecting accounting and non-accounting information. Controllership provides quality and comprehensive information for business decision making proces through integrating accounting and non-accounting information systems and through adjusting these systems to requirements of information users.
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Lebar, Danijel, and Iztok Kolar. "Controllership Influences on the Restructuring of Slovenian Companies." Naše gospodarstvo/Our economy 61, no. 4 (2015): 14–22. http://dx.doi.org/10.1515/ngoe-2015-0014.

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Abstract Controllership, as an informational activity, is becoming a multidimensional function, about which numerous doubts exist as to whether to increase its independency and integrate it tightly with the decision-making process. Financial knowledge and business-analytical capabilities of carriers of controllership activity can offer support for operational, financial, and strategic restructuring. This is important when facing frequent business dynamics in order to enhance competitiveness and especially achieve short-term as well as strategic goals.
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Mondini, Vanessa Edy Dagnoni, Silvana Silva Vieira Tambosi, and Carlos Eduardo Facin Lavarda. "Controllers' Role and Controller's Role in Organizations: Perception of Graduates of Accounting Sciences." Revista de Negócios 21, no. 3-4 (2018): 7. http://dx.doi.org/10.7867/1980-4431.2016v21n3-4p7-16.

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The demand for professionals prepared to assume strategic positions such as that of controller makes it fundamental that concepts and attributions proper to the function are known by future professionals who will exercise them. In this way, this study aims to verify the students' perception in Accounting Sciences about the responsibilities of Controllership and the role of the Controller in organizations. For this, the definitions and attributions pertinent to the area of control were defined as Borineli (2006). The data, collected from 233 undergraduate students of accounting sciences from 10 universities in Santa Catarina, were evaluated through descriptive linear regression analysis and statistical techniques such as mean analysis, Kruskal-Wallis test of independent samples and non-parametric test sample. The results indicated that there is agreement that the control functions are related to operational activities. However, higher averages were found in the issues that related control to more strategic management activities. This indicates that there is already a perception on the part of undergraduates in the accounting sciences that the controllership has assumed an increasingly strategic position in the organizations.
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Assunção, Ayron Vinícius Pinheiro de, Daniel Massen Frainer, Michelle Da Rosa Lopes, and Eduardo Henrique Zanão. "A Contribuição da Controladoria no Processo de Gestão Organizacional." Revista de Ciências Gerenciais 23, no. 37 (2019): 46. http://dx.doi.org/10.17921/1415-6571.2019v23n37p46-51.

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A decisão é muito importante dentro de uma organização, para isso, a Controladoria e o Controller contribuem para uma gestão organizacional eficiente, e este estudo procura demonstrar a missão, a função, o papel e a competência do Controller em uma empresa. A Controladoria pode contribuir como ferramenta de gestão, pois através dos relatórios elaborados é possível aos gestores um melhor controle e planejamento da organização, assim como na elaboração e execução dos projetos, principalmente os operacionais, tendo em vista o controle de curto, de médio e de longo prazo. Uma estrutura organizacional bem desenvolvida necessita de um excelente gestor para a tomada de decisão, contudo, os departamentos precisam criar relatórios detalhados para que o mesmo tenha uma ampla visão do desempenho da entidade. A Controladoria é uma área que necessita ser desenvolvida por um profissional habilitado e com muita competência, devendo se manter atualizado, o que possibilitará ao mesmo o diagnóstico preventivo de problemas e a proposição de soluções. A competitividade nos grandes mercados exige uma gestão enxuta, pois tudo impacta nos preços e na qualidade dos produtos/serviços oferecidos e o sucesso da organização vai depender do seu nível de eficiência na produção, dessa forma, o processo de Controladoria pode contribuir para a otimização da produção, oferecendo ferramentas para um menor nível de desperdício.Palavras-chave: Competência. Planejamento. Organização.AbstractDecision is very important in an organization. Thus,For this, the Controller and Controllership Controller and Controller contribute to an efficient organizational management, trying to demonstrate the mission, role, and competence of the Controller in a company. Controllership can contribute as a management tool, because through the reports elaborated it is possible for the managers to better control and plan the organization, as well as in the elaboration and execution of the projects, mainly the operational ones, in view of the control of short, medium and long term. A well-developed organizational structure needs an excellent manager for decision making, but departments need to create detailed reports so that they have a broad view of the organization’s performance. Controllership is an area that needs to be developed by a qualified professional and with a lot of competence, and must be kept up to date, which will allow preventive diagnosis of problems and the proposition of solutions. Competitiveness in large markets requires lean management, since everything impacts on the prices and quality of the products / services offered and the success of the organization will depend on its level of efficiency in production, and thus, the Controlling process can contribute to the optimization of offering tools for a lower level of waste.Keywords: Competence. Planning. Organization.
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Dissertations / Theses on the topic "Operational controllership"

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Hriňáková, Daniela. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194694.

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The topic of my diploma thesis is controlling. The first part is theoretical where I describe the history, meaning and functions of controlling. After that I also specify the methods of strategical, operational and cost controlling. The practical part applied method of controlling to the selected company. The aim of this study is to determine the benefits of controlling for the company. At the operational level it describes the process of controlling in the firm and there are given suggestions for its improvement. At the level of financial controlling it was analyzed indicators of financial analysis. As part of strategic controlling I prepared SWOT analysis with the purpose of finding the best strategy for the firm. At the end I will summarize the results of my thesis and I will point out the necessity of having the controlling established in company.
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Tůmová, Jana. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10577.

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The diploma thesis focuses on the problems of operational controllership and the instruments used for their solution. In connection with these issues the thesis also defines the role of the controller, in particular his authorities and responsibilities. The theoretical part of the work looks at the academic conception of controlleship. The practical part describes the main functions, duties, activities and the system of cooperation in between controllership and other departments in particular company. The main aim of the diploma thesis is to compare two main streams of the controllership historial evolution - german stream is pictured in the theoretical part and english stream is pictured in the practical part. All the information used in the thesis were taken from listed literature and also obtained by means of analysis of the company's internal data.
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Amaral, Juliana Ventura. "Trade-offs de custos logísticos." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-12112012-142501/.

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Ao longo das últimas décadas, a crescente pressão competitiva vem ampliando a necessidade de empenho integrado da logística para melhorar, conjuntamente, o atendimento aos consumidores e a lucratividade. O atendimento aos clientes pede o oferecimento de nível de serviço que maximize as utilidades de tempo e de lugar e a busca pela geração de lucros reconhece que a logística, ao oferecer o nível de serviço definido, deve minimizar seu custo total. O custo total logístico não responde às normais técnicas de corte de custos: os custos logísticos movem-se em diferentes direções e a redução de um custo invariavelmente conduz ao aumento de outros custos ou à diminuição do serviço oferecido ao cliente. Como consequência, os profissionais logísticos precisam identificar e explorar os trade-offs de custos logísticos para encontrar e sustentar o balanço entre os custos incorridos e o serviço oferecido. Nesse contexto, o objetivo da presente dissertação foi verificar se os profissionais logísticos: (1) têm conhecimento dos trade-offs de custos logísticos e (2) avaliam os trade-offs de custos logísticos, ao desenharem e implementarem suas soluções. Para atingir esses objetivos, este trabalho caracterizou as atividades logísticas e seus respectivos elementos de custos, explorou o conceito do custo total e sua utilização na determinação das soluções, identificou os trade-offs de custos existentes entre as atividades logísticas, e apresentou e exemplificou modelos de mensuração dos impactos econômico-financeiros dos trade-offs. Tomando esse arcabouço teórico como base, os constructos e o questionário foram definidos. O questionário foi aplicado a profissionais logísticos das maiores empresas brasileiras industriais e comerciais, segundo a Revista Exame Melhores e Maiores do ano base 2010, e 73 respostas foram obtidas. Os resultados indicaram que os profissionais logísticos sabem que os trade-offs de custos logísticos existem, mas não têm clara a percepção que o custo total é determinado por esses trade-offs e que a redução individual dos custos pode aumentá-lo e não diminuí-lo. A pesquisa também evidenciou que a avaliação dos trade-offs é enfatizada em soluções de grande amplitude e que há uma defasagem entre as informações contábeis necessárias e as informações efetivamente recebidas. Foram também expostos fatores associados ao conhecimento e à avaliação dos trade-offs e elaborados mapas perceptuais que articularam os setores econômicos a esses constructos.<br>In recent decades, competitive pressures have been enhancing the need for an integrated effort of logistics to improve customer satisfaction and company\'s profit. Customer satisfaction demands a service level that maximizes time and place utility and the search for profit acknowledges that logistics, at a given customer service level, should minimize its total cost. Total cost does not respond to usual cost-cutting techniques: logistics costs move in different directions and reductions in one cost invariably increase other costs or decrease the customer service level. Consequently, logistics professionals need to identify and explore logistics cost trade-offs to find and sustain the right balance of cost and service. In this context, the goal of this master\'s thesis was to verify if logistics professionals: (1) know the logistics cost trade-offs and (2) analyze trade-offs when they design and implement a solution. To achieve these objectives, this work characterized logistics activities and their costs, explored total cost concept and its application in solutions design, identified cost trade-offs among logistics activities, and presented and exemplified models to measure economic and financial impacts of trade-offs. Based on this theoretical framework, the constructs and the questionnaire were defined. The questionnaire was applied to logistics professionals of the largest Brazilian commercial and industrial firms in the base year 2010, according to \"Revista Exame Melhores e Maiores\", and 73 answers were obtained. The results showed that logistics professionals know that logistics cost trade-offs exist, but do not have a clear understanding that total cost is determined by these trade-offs and that individual cost-cutting techniques may lead to greater costs. Furthermore, the results have also revealed that tradeoff analysis is emphasized in wide range solutions and that there is a considerable gap between the required accounting information and that one offered. Finally, factors associated with trade-offs knowledge and analysis were shown and perceptual maps articulating economic sectors to these constructs were elaborated.
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Books on the topic "Operational controllership"

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Wright, Bruce J. Managing international operations: Strategies for controllers. American Management Association, 1990.

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Bragg, Steven M. Controller's Guide to Planning and Controlling Operations. John Wiley & Sons, Ltd., 2005.

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Controller's Guide to Planning and Controlling Operations. Wiley, 2004.

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4

Ansatzpunkte und Instrumente des Personal-Controlling auf der strategischen und operationalen Problemebene im Industriebetrieb. P. Lang, 1997.

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