Abstract:

Contemporary business conditions in extremely turbulent environment require proactive, rather than reactive action. Changes are abrupt and not easily detectable, which is why the implementation of controlling as a support and essential source of information is indispensable to management of any organization. For the information to be a value, it has to be valid and in due time available which enables a highly sophisticated IT.

This paper presents the results of research of controlling instruments in organizations of four European countries: Czech Republic, Slovakia, Hungary and Poland. Benchmarking of controlling instruments provide introduction of the best practice and providing guidelines for implementation of IT on controlling. Combination of modern IT and good selected controlling instruments move limitations of process of decision making whereby business success of organization.