The present dissertation is thematically focussed on issues relevant to the controlling of a company, particularly those relevant to top-level management. The first part of this work presents the theoretical assumptions of controlling, as applied to the company ČD - Telematika a.s. Based on an assessment of knowledge identified from both theory and praxis, some recommendations regarding the streamlining and the efficient functioning of the controlling of the company are presented at the end of this dissertation. Internal documents from this company, based on real data for 2012, have been used in this dissertation.

This Master's Thesis "Controlling as an instrument for management in the company KORADO, a.s." deals with methods and instruments of controlling in the company KORADO, a.s. The goals of the thesis are three-fold: a description of theoretical assumptions, comparison of the practice in the company with these assumptions and suggested changes to controlling procedures in this company. The theoretical part outlines methodological approach for controlling goals and how they are organized, the company's planning and reporting as well as methods and instruments used by the controlling function. The practical part of the thesis deals with the methods actually used by the company. Suggested changes to the company's controlling are set in the conclusion of the practical part based on the theoretical assumptions and their comparison to the practice of the company's praxis.

Cílem práce bylo navrhnout řešení v oblasti managementu pro konkrétní podnik, a to pomocí principů a nástrojů controllingu. V textu jsou nejprve popsány různé přístupy ke controllingu i k jeho zavádění v podniku, včetně specifik malých a středních firem. Praktická část se zaměřuje na strategickou analýzu podniku, návrh systému plánů a přizpůsobení účetnictví a postupů řízení zakázek v podniku. Doporučení ohledně softwarové podpory jsou rozdělena do více fází.

This Master´s thesis deals with the controlling utilization in concrete company. Diploma work specifies definition of controlling and its place in management system in the theoretical part. Next chapter analyses situation in the company and defines the problems. The aim of the Master´s thesis is suggestion of solving these problems. Balanced Scorecard is used on the determinate problem of strategic controlling. Then in the thesis is recommended creation of financial analysis and system of financial indicators.

This master’s thesis deals with a questions about reporting of the selected firm. The first part includes the theoretical knowledge about reporting. The second part focuses on the analysis of the reporting of the selected firm. In the last part of my master‘s thesis, I will bring practical modifications for the reporting of the selected firm in order to improve its efficiency and its benefits.

This diploma thesis is concerned with the analysis of reporting activities in the company PBS Turbo s.r.o. The first part explains the concept of reporting as one of the basic functions of controlling. Additionally there is presented the theoretical knowledge of reporting. The second part focuses on an analysis of the current situation in reporting in the selected company. In the last part are detailed recommendations to make the process of reporting more effective.

The production of livestock in Utah is important to the economy of the state. The economic life of many communities throughout the state depends on income from livestock. Cash receipts from range livestock were $62.7 million or 38.8 percent of the total from agriculture in Utah in 1958 (18). Much land in Utah is used almost exclusively for livestock production. Of the 52.7 million acres in Utah about 78 percent is used for the production of range livestock (15). Sheep obtain approximately 86 percent and cattle 56 percent of their forage needs from range lands (15, p.28). Although there are alternative uses for some areas, grazing livestock is the only significant economic use for much range land in the state.

The southern pine species group is the main softwood resource used in the U.S, and the majority of southern pine is used in lumber production. The use of lumber in structural purpose requires feasible strength and stiffness grading method ensuring characteristics allowable stress values. The stiffness and strength of most of southern pine lumber is assessed using visual grading system. The objective of this study was to evaluate a production weighted sample of 2 × 4, 2 × 6, 2 × 8, and 2 × 10 No. 2 grade southern pine lumber collected across its geographic range. The results of this research show a snapshot of the material commercially sold in the southern U.S. region. Over one third of the specimens contained pith, and had an average mean value of 4.6 for number of rings per inch (RPI) and 43.8% for latewood (LW). The overall specific gravity (SG), modulus of elasticity (MOE) and modulus of rupture (MOR) were 0.54, 10.1 GPa, and 41.7 MPa, respectively. The allowable design bending strength (Fb) for 2 × 4, 2 × 6, 2 × 8, and 2 × 10 was 11.2, 9.2, 8.1, and 7.1 MPa, respectively. Specimens containing no pith, RPI higher or equal then 4.0, and LW higher or equal then 33.0% were greater in MOE and MOR. The effect of grading controlling characteristics of the material was also studied. The presence of knots had the most significant impact on mechanical properties. Specimens with wane and shake had greater SG, MOE, MOR, Fb values than specimens with others grading controlling characteristics. The mean values found for RPI, LW, and SG met the requirements recommended for southern pine No. 2 lumber. The MOE and Fb values found therein met the previous and the new allowable design value. The results of this research can be used to identify and to select the best variables to improve the prediction of bending properties of visually graded lumber.

<p>Finansijski kontroling je značajna potporna funkcija menadžmenta u upravljanju poslovnim procesima i poslovnim rezultatom u uslužnim sistemima. Većina društava ima uspostavljenu funkciju i procese kontrolinga, ali na različitom nivou. Svrha ovoga rada je, na osnovu iskustava iz prakse i rezultata istraživanja, dati odgovarajuće model za unapređenje funkcije finansijskog kontrolinga u društvima za osiguranje kako bi se bolje upravljalo poslovnim rezultatom.</p> / <p>Financial controlling is a very important management support function in business<br />process management as well as in business results management in the service<br />systems. Most of companies have implemented function and controlling processes, but<br />with a different level. The purpose of this paper is, on the basis of practical experience<br />and the results of empirical research, to make appropriate model to improve the<br />functions and processes of controlling in insurance companies, in order to have better<br />business result management.</p>

This thesis deals with controlling as a part of business information system of the company. In the theoretical part the meaning of controlling, relations between controller and manager, aims and functions of controlling and its operational and strategic tools are explained. Practical part is focused on specification of the selected company, department of controlling and used information systems of the selected company. The main part is devoted to the evaluation of the main tools of operational controlling of the company such as calculation system, budgetary accounting and analyses of variances. Within strategic tools the competitive analyses, PEST and SWOT analyses and branch analyses are performed. In the last chapter the key performance indicators are introduced, whose observation is recommended to the selected company. The conclusion summarizes results and suggestions, which could help the company to improve the current state of controlling but the economic situation of the company itself too.