Abstrakt:
This paper deals with controlling as one of the most important tools (approaches) of corporate management. It lays out possibilities for its interconnection with process management as one of the most generally used management tools, especially in SME´s. Possible relations between controlling and process management and other related management tools are examined and described. Their interconnection with the controlling system of a firm multiples its assets in terms of the synergy effect, facilitates implementation of controlling functions and thus increases the efficiency of management and the productivity of the entire organization. For these purposes graphic model of operative controlling is created that represents these relations within four basic questions – where, what, how and who. For each of these perspectives common interfaces are analysed and interdependence with process management and closely related management tools is interpreted. Model expresses, among other things, also the principle of continuous improving, which is considered to be the point of entire controlling as well as of process management.
