Abstract:

The article demonstrates the results of the work of the author, employed as Highly Qualified Personnel, as part of the "Region Open to Innovations" Project financed by the European Union. The aim of the EU-financed project has been to develop the operational controlling designing and implementation methodology addressed to small- and medium-sized consulting and training services enterprises. The introduction provides a justification for the need of a development of the operational controlling system for a counselling and training services microenterprise. A literature review has shown that such system should facilitate a performance of multidimensional analyses of revenues, costs and profitability as well as that the spreadsheet is a sufficient tool to perform it. Then the activity of the consulting and training services enterprise and the operational controlling information needs designed were described. A substantial part of the article presents a structure of the solution developed and provides characteristics of the multidimensional analytical reports. One can also find a few report samples which attracted the enterprise's management first. It is also explained how to interpret the information provided in the reports and what they can be used for. The final part points to further management's intentions in terms of performing multidimensional analysis and a possibility of results application. The study applied the following methods: case study, analysis of documentation, free-form interview and Ms Excel prototyping.