ПОСЛОВНА АНАЛИЗА И КОНТРОЛИНГ КАО ОКВИР ЗА УНАПРЕЂЕЊЕ ИНФОРМАЦИОНЕ ПОДРШКЕ МЕНАЏМЕНТУ У ЕРИ КОМПЛЕКСНОСТИ
BUSINESS ANALYSIS AND CONTROLLING AS A FRAMEWORK FOR ENHANCING MANAGERIAL INFORMATION SUPPORT IN THE ERA OF COMPLEXITY

Author(s): Miroslav Čavlin, Veljko Dmitrović
Subject(s): Economy, Business Economy / Management, Socio-Economic Research
Published by: Savez računovođa i revizora Republike Srpske
Keywords: business analysis; controlling; clinical analytical model; synergy; integrated managerial support;
Summary/Abstract: This study focused on examining the role of business analysis and controlling as integrated mechanisms of managerial support under conditions of complexity and uncertainty. Special emphasis was placed on the development of the clinical analytical model and the conceptualization of synergistic controlling as instruments for improving decisionmaking quality. Methodologically, the research was grounded in a qualitative approach that encompassed theoretical-conceptual analysis and comparative observation of selected Serbian enterprises with varying ownership structures and management styles. The analysis revealed that managerial support models vary significantly depending on the type of ownership and prevailing management style, with synergistic controlling models being more prevalent in organizationally mature systems. The study concluded that the integration of business analysis and controlling is essential for improving informational relevance and strategic management in contemporary business environments. The paper contributes to the theoretical deepening of the relationship between analysis and controlling and enhances the practical understanding of their development within transitional market contexts.

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