O dojrzałości controllingu
About maturity of controlling

Summary/Abstract: The aim of this paper is to clarify the nature of the maturity of controlling in organizations on assumptions Deming’s PDCA cycle. A fully mature controlling is a method that − on the one hand − at the minimal level meets the requirements, and – on the other hand – can adapt to the changing environment and changing organization. In this context the issues of implementation, operation, evaluation and improvement of the system of controlling as the equivalent stages of PLAN, DO, CHECK, ACT were discussed. On this background, the maturity assessment method was presented as a function of achieved maturity level and meeting the requirements for controlling in organizatins. The mathematical formula of maturity of controlling was defined as the function of achieved level of maturity by controlling and meeting the requirements for controlling at every level.

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