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Controlling
Murza, Jozef ; Mikovcová, Hana (advisor) ; Tvrdíková, Iveta (referee)
Enterprise-wide planning process, comparing the plan with reality, evaluating deviations and reporting are the most important aspects of corporate governance in the current period. Controller assigned irreplaceable function of initiator, coordinator and methodology in the entire planning process. Part of planning is the preparation of operational plans and budgets, which are the central theme of this work. This work covers applications controlling methods and tools for portfolio of managed projects (companies providing rental of commercial space). The nature and importance of controlling, controlling selected methods and analysis is explained in the theoretical part. In the second, practical part was, after the analysis of costs and revenues, prepared a model of corporate budget and its component parts
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