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Po vedno večjih zahtevah trga o celovitem usmerjanju in upravljanju podjetij se je kontroling razvil v proces, ki ga poznamo danes. Dejavnost kontrolinga je kompleksna panoga, ki se od pristopa (anglo-ameriški in nemški) do organiziranosti poslovnega subjekta razlikuje. Na organiziranost dejavnosti kontrolinga vpliva velikost podjetja, okolje, razvejanost in kompleksnost organizacije. Geografski in zgodovinski faktorji imajo ključni vpliv na razumevanje kontrolinga v podjetjih. Pojmovanje službe, ki izvaja dejavnosti kontrolinga, ni enotno. Neodvisno od imenovanja službe je enotna težnja dejavnosti kontrolinga k informacijski podpori, usmerjanju in uravnavanju poslovanja podjetja. Cilj poslovanja vsakega podjetja je povečati uspešnost v poslovanju in s tem posredno maksimirati tržne vrednosti. Namen magistrske naloge je preučiti razmerja med dejavnostjo kontrolinga, uspešnostjo poslovanja in tržno vrednostjo podjetja na vzorcu slovenskih podjetij, ki kotirajo na ljubljanski borzi. Continually increasing demands of the market on integrated corporate governance guidance, developed controlling into a process as we know it today. Controllership activities are very complex and vary due different approaches (English-American and German) and different organisational structures of companies. The size, environment, diversity and complexity of the organization have strong impact on organization of controllership activities. Geographical and historical factors are the main drivers how controlling is understood. The understanding of controllership role in companies is not united. On the other hand, regardless the naming of the role, controllership activities are everywhere related to information support, guidance and regulation of the company's operations. The aim of every company is to increase performance and thus indirectly to maximize the market value. The purpose of this master’s thesis is to examine the relationships between controllership activities, company's performance and market value for Slovenian companies listed on the Ljubljana Stock Exchange. |
