20.500.12556/DKUM-21710 PROBLEMI RAZMERJA MED NOSILCEM DEJAVNOSTI KONTROLINGA IN PREJEMNIKI INFORMACIJ LE-TE PROBLEMS REGARDING THE RELATIONSHIP BETWEEN THE HOLDER OF THE CONTROLLING ACTIVITY AND THE RECIPIENTS OF INFORMATION RELATED THERETO Strokovnjaki pogosto svetujejo podjetjem, da se je treba prilagajati na spremembe s prestrukturiranjem podjetja in z uvedbo dejavnosti kontrolinga. Napovedujejo, da bo v prihodnosti vloga kontrolerjev narasla. Najpogosteje so nosilci dejavnosti kontrolinga kontrolerji, prejemniki informacij te dejavnosti pa so poslovodje. Obseg nalog kontrolerja je odvisen od več dejavnikov, in sicer od velikosti in zapletenosti organizacije, panoge, njegove osebnosti in sposobnosti ter od zamisli vrhovnega poslovodstva. Poslovodje najdemo v podjetju na vseh ravneh, glede kontrolerja pa stroka ni enotna, prav tako so različne tudi empirične raziskave. Ne glede na to, na kateri ravni v podjetju sta poslovodja in kontroler, je pomemben odnos med njima. Brez sodelovanja in komuniciranja med poslovodjem in kontrolerjem ni kontrolinga. Pomembno je, da se kontroler in poslovodja med seboj dobro poznata ter si zaupata. V praktičnem delu smo izvedli raziskavo o odnosu med nosilcem dejavnosti kontrolinga in prejemniki informacij le-te v slovenskih podjetjih. V raziskavi, ki je bila opravljena v štirih slovenskih podjetjih, so sodelovali štirje nosilci dejavnosti kontrolinga in devetnajst prejemnikov informacij dejavnosti kontrolinga. Najpomembnejše ugotovitve raziskave: ‒ odnos med poslovodji in kontrolerji oboji v povprečju ocenjujejo kot dober. Tudi sodelovanje in komunikacijo so ocenili kot dobro. Zaznati je razlike v ocenah med podjetji. V povprečju so najboljše ocene v podjetjema »C« in »D«; ‒ bistveno več konfliktov se pojavlja v podjetjema »A« in »B«; ‒ kontrolerji so pri svojih osebnostnih značilnostih najpogosteje izpostavili komunikativnost, inovativnost in vztrajnost; ‒ poslovodje so pri kontrolerjih najpogosteje izpostavili komunikativnost, vztrajnost in strpnost. Nihče med njimi ni omenil vedoželjnosti. Ker strokovnjaki poudarjajo pomen dejavnosti kontrolinga, menimo, da bi bila smiselna raziskava o odnosih med nosilci dejavnosti kontrolinga in prejemniki informacij le-te, v katero bi vključili večje število slovenskih podjetij. Experts often advise companies to adapt to changes by restructuring the corporate structure and introducing controlling activities. The role of controllers is expected to become ever more important in the future. Controlling activities are most often carried out by controllers and the information obtained in the process is for the most part relevant to managers. The range of tasks of the controller depends on several factors, namely the size and complexity of the organisation and of the relevant branch, the personality and the ideas of the controller, as well as the ideas of top management. While managers are included at all levels of the corporate structure, the role of controllers is more ambiguous in the eyes of experts and, according to empirical research, it may vary significantly. Regardless of the level on which the manager and the controller interact within a company, the relationship between them is of importance; if the manager and controller do not cooperate and communicate based on mutual trust, controlling activities are bound to bring no results. The practical part of this thesis includes a research on the relationship between the controller and recipients of information on his activities in Slovenian companies. Four Slovenian companies with four controllers and nineteen recipients of information on the activities of the controllers participated in the research. The key findings in the research are: – on average, both the managers and the controllers feel they have a good relationship with each other, and they also find the level of cooperation and communication between them to be satisfying. Results vary among companies, with the best scores in companies “C” and “D” on average; – significantly more conflict is present in companies “A” and “B”; – among their personality features, controllers mostly point out communication skills, innovativeness and persistence; – for managers, the most important characteristics of controllers include communication skills, persistence and patience. Neither the controllers nor the managers in mentioned curiosity among these features in the research. Since experts are insisting on the importance of controlling activities, we believe that it would be wise to explore the relationship between controllers and recipients of information on controlling activities in a greater number of Slovenian companies. kontroling dejavnost kontrolinga prejemniki informacij dejavnosti kontrolinga poslovodja kontroler odnosi med poslovodjem in kontrolerjem kontrolerjeva poročila konflikt komunikacija. controlling controlling activities recipients of information on controlling activities manager controller relationship between the manager and the controller controller's reports conflict communication. true true false [M. Zamuda] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2011-12-19 09:33:36 2012-02-20 13:29:12 2022-04-14 10:49:23 2023-12-28 03:22:13 2011 0 Žihlava 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10963740 URN:SI:UM:DK:5RCLPSJJ MAG_Zamuda_Mateja_2012.pdf MAG_Zamuda_Mateja_2012.pdf 1 47995325920937F9A17E42AD595A8070 b247a1a6511a66f631a4b23b4728b718a9f4e80fe9ade5ef211f5f34357ab8a3 ebd82d99-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/7d8b60cf-cb87-404f-9243-471173e8d4b9 https://dk.um.si/Dokument.php?lang=slv&id=27832 Ekonomsko-poslovna fakulteta 0 0 0