Vol.11, No.1, February 2022.                                                                                                                                                                           ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Controlling Tools Use in Business Processes Management


Adriana Csikósová, Katarína Čulková, Mária Janošková


© 2022 Katarína Čulková, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 11, Issue 1, Pages 356-366, ISSN 2217-8309, DOI: 10.18421/TEM111-45, February 2022.


Received: 24 November 2021.

Revised:   07 February 2022.
Accepted: 12 February 2022.
Published: 28 February 2022.




Controlling fulfils a leading position in the management. The paper deals with controlling tools use in business management. The research focuses on obtaining and evaluating data from a questionnaire survey on the current trends of controlling use in small and medium enterprises in selected region of Slovakia. The results show, predominantly in small companies, that there is no separate controlling departments or position of a controller. In medium enterprises, it is appropriate to optimize the already established controlling concept. The enterprise management will thus obtain information on effectiveness improving, and can immediately take measures to renew its planned business development.


Keywords – controlling, business management, small and medium-sized enterprise, Slovakia.




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