Koncepcja controllingu w praktyce przedsiębiorstw
The concept of controlling in the practice of companies

Summary/Abstract: In the article entitled “The concept of controlling in the practice of companies” the author presents factors collected in a survey which in respondent’s opinions have a significant impact on reducing the effectiveness of controlling system of the company. The article contains the presentation of the results developed using Excel, and selected characteristics of the factors which affect company’s controlling system. Every piece of information contained in the text is drawn from the introductory study that was performed before the major studies, and could be an interesting source of information for the problem from the perspective of practice.

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