Place and Role of Controlling in a Business Unit – Didactic Approach

Abstract :

The aim of the research presented in the article was to develop a new approach to the implementation of the topic “The role and place of controlling in a business unit” in the classes about controlling implemented at economic universities in Poland. During the lecture, as well as computer exercises, students were presented with various aspects related to controlling that are important for the functioning of the enterprise’s information system. The presentation uses a simple and short example of the task of allocating costs in a construction and service enterprise. Based on the example, the following issues were presented: cooperation between controlling and accounting services in the field of building cost recording systems, the process of analysing and reporting cost data, the role of controlling in modifications of the organisational structure and cost objects (including cost centres), support by controlling accounting services in cost allocation for cost objects, and improvement of accounting and accounting processes. The example and its solution were implemented into the spreadsheet environment. To assess the adopted approach, there was employed a questionnaire whose task was to determine the degree of mastery of the issues presented, as well as opinions on the form of conducting classes and the presentation of content. Based on the results of the survey, it was possible to confirm the thesis stating that the issue of the place and role of controlling in a business unit can be effectively presented using the example of cost calculation and computer techniques.