Controlling in employees’ opinionsin small and medium enterprises

Abstract

Every active organisation tries to achieve its goals smoothly and effectively. To be able to asses if the objectives pursued have been achieved, organisations shall carry out a regular control. Controlling is not only the final function of management but it is also depended on every other management functions. It is the final step and a kind of test that shows if all the intermediary functions met the objectives, tasks and duties, which have been defined at the stage of planning. This article concerns the controlling process in small and medium enterprises. Authors discuss theoretical issues connected with controlling in an enterprise. Moreover, the article presents results of a self-study carried out among employees in small and medium enterprises, which run their activity in Silesian Voivodship. The aim of this article is to assess controlling in the view of employees in small and medium enterprises.