Place and Role of Controlling in a Business Unit - Didactic Approach

Joanna Dynowska , Zdzisław Kes


The aim of the research presented in the article was to develop a new approach to the implementation of the topic “The role and place of controlling in a business unit” in the classes about controlling implemented at economic universities in Poland. During the lecture, as well as computer exercises, students were presented with various aspects related to controlling that are important for the functioning of the enterprise’s information system. The presentation uses a simple and short example of the task of allocating costs in a construction and service enterprise. Based on the example, the following issues were presented: cooperation between controlling and accounting services in the field of building cost recording systems, the process of analysing and reporting cost data, the role of controlling in modifications of the organisational structure and cost objects (including cost centres), support by controlling accounting services in cost allocation for cost objects, and improvement of accounting and accounting processes. The example and its solution were implemented into the spreadsheet environment. To assess the adopted approach, there was employed a questionnaire whose task was to determine the degree of mastery of the issues presented, as well as opinions on the form of conducting classes and the presentation of content. Based on the results of the survey, it was possible to confirm the thesis stating that the issue of the place and role of controlling in a business unit can be effectively presented using the example of cost calculation and computer techniques.
Author Joanna Dynowska - University of Warmia and Mazury in Olsztyn (UWM)
Joanna Dynowska,,
, Zdzisław Kes (BM / DCATMC)
Zdzisław Kes,,
- Department of Cost Accounting, Taxes Management and Controlling
Publication size in sheets0.7
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges, 2020, International Business Information Management Association (IBIMA), ISBN 9780999855141
Keywords in EnglishControlling, the Role and Place of Controlling in Business, Teaching at Economic Universities
Referenced project[17] Program doskonałości naukowo - badawczej INTEREKON . . Project leader at WUEB: Ewa Stańczyk-Hugiet, , start date 01-01-2019, end date 31-12-2022, in run
Languageen angielski
Dyniowska_Kes_Place_And_Role_Of_Controlling.pdf 918,53 KB
Score (nominal)70
Score sourceconferenceList
Citation count*
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Uwaga"The project is financed by the Ministry of Science and Higher Education in Poland under the programme "Regional Initiative of Excellence" 2019 - 2022 project number 015/RID/2018/19 total funding amount 10 721 040,00 PLN".
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