APPLICATION OF SELECTED CONTROLLING TOOLS IN COST MANAGEMENT OF TRANSPORT COMPANIES AND THEIR USE IN REPORTING

Abstract

In view of the increasing complexity of business systems and their use, a necessary basis for any successful journey is a system that integrates not only information processing, planning, but also analysis and control. The ability to make the right and quick decisions is also very important, reducing the likelihood of potential risks and dangers to a minimum. It is a tool to support management and decision-making, it makes it easier for managers to make decisions. The paper presents an analysis of controlling tools with regard to their application in the management of transport companies. Emphasis is placed especially on controlling cost management, their controlling categorization in the specific conditions of transport companies as well as their subsequent use in profit management. To achieve the goal, several methodologies were used, not only for the partial goals - acquisition and processing of theoretical knowledge - but also for further solutions, proposals for the practical use of selected controlling tools in transport companies. The subject matter was solved with the use of selected qualitative methods, based on induction with an effort to observe, find out the regularity, draw conclusions and theories in order to obtain narrative outputs. Theoretical outputs are the result of processing available knowledge about controlling and its development, the practical level provides the result in the form of a proposal for the application of selected controlling tools in the conditions of transport companies operating in the Slovak Republic. The paper can be considered a relevant source of knowledge and understanding of the issues addressed, offers a methodological proposal, applicable in general to companies whose management decides to implement and use controlling tools.