Doprinos kontrolinga efikasnosti poslovanja
Sažetak
Autori ovog rada analiziraju doprinos kontrolinga efikasnosti preduzeća. Kontroling je pristup koji pomaže kompanijama da se fokusiraju na stvaranje i pokretanje vrednosti, podizanje kvaliteta i smanjenje troškova. Na bazi reprezentativnog uzorka privrednih društava u industrijskom sektoru u Srbiji, autori su primenili multivarijante analize varijanse (MANOVA), diskriminativne analize i drugih parametrijskih postupaka i metoda. Od univarijantnih postupaka primenjen je Roy-ev test, Pirsonov koeficijent kontingencije (c) i koeficijent multiple korelacije (R). Kao rezultat istraživanja utvrđena je razlika između kontrolinga u preduzećima u odnosu na identifikaciju doprinosa kontrolinga efikasnosti preduzeća. Egzistencija granice je potvrđena. Kako je jasno definisana granica između nekih kontrolinga u preduzeću određene su i njihove karakteristike.
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