Abstract
Controlling, as one of the important functions in solving the problems that companies face every day today, is responsible for defining the goals, vision and mission of the company. Controlling makes it possible to identify and solve problems, identify opportunities and threats from the external environment, includes analysis and coordination, helps to collect and evaluate information in operational and strategic planning, controls human, financial, material and information resources, therefore, as already mentioned, one of the most important grants for managing business results in a company, i.e. for quality decision making and business decision making.
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