Management Theory and Studies for Rural Business and Infrastructure Development, Volume 7

Controlling in territorial units

Artur J. Kozuch


The paper attempts to identify the barriers for introducing controlling in local administration
entities in Poland. This problem is particularly important as the perception of their activity is
changing. From administrative units, performing centrally imposed tasks, they have transformed
into active market players.
A number of changes is necessary to ensure development and catch up with market transformations.
One of such changes can be controlling, which is a management method focused on
performance planning and control. Controlling refers to a function within the management system
in organization where the executive system is controlled through plans. It is supposed to coordinate
all management subsystems using the same instruments and mechanisms that are utilized
by the management system. The purpose of controlling is to improve management efficiency
and effectiveness as well as consolidate the ability to adjust to changes occurring inside and
outside the organization.

Keyword(s): management, controlling, local administration entities

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.