Polish Journal of Management Studies
 ISSN 2081-7452
Go to content

Main menu:


Abstracts > Vol 2


Fekete Farkas M., Gonda G. *


This paper describes and analyses the importance and usefulness of different controlling tools, which are used by two companies of the case studies. The organizational structure of the companies and their main key parameters are shown and analised.
The paper focuses only on the sales activities and sales structures of these companies and brings up working solutions for some commonly occurring problems in business operations. The two companies of the case studies strongly differ from each other in  many aspects and we can notice that they use different controlling tools for the same problems and challenges they have to face.

Key words: controlling tools, management.


A company's business environment, partnerships and opportunities are constantly changing. If the company is not able to quickly adapt to changing environment and challenges, then  its competitiveness deteriorates and necessary conditions for a successful operation can not be ensured, which is resulting in business profits getting reduced, in market position weakening, and eventually it could even cease its business activity in  the worst case. Even if the company's current situation is stable and indicates a successful operation, the management task is evaluate business processes and events, as well as an ongoing research of points where the operation can be improved. The management  must prepare the company and find solutions for the expected and unpredictable changes that could occur in the future. In many cases, evaluating an operation of a business process can be a problem. Sometimes, the manager, who would be able to implement  the necessary changes, is not aware, that the process which is considered appropriate is far from optimal level. The mistakes are coming from measuring and evaluating the situation and business processes based on improper or incomplete information.
The internal and external processes included in the company's activities are so complex and diverse, that one person is unable to clearly grasp the full depth of them; therefore, the manager is able to get only partial information from the company's different  units through indirect channels for example, through reports, IT systems, partners and sub-conductors.
An important task of the manager is to build up and implement automatic mechanisms, cycles, control points into the company's operation, which indicate ifis a problem or a disorder with a unit of the company structure, and provide  accurate data about necessary areas - because only this way the manager will be able to take the appropriate decisions and to implement necessary changes which maintain the company's competitiveness in a changing environment.this paper, two totally different  sized companies are presented, which differ infinancial background, in market position and selling activity, and also differ in using different tools and strategies to fight the challenges. In the following, we describe and analyse some of the different  managing tools andpractice used by the two companies of the case study.

... more in full version


The science of management is art, where the manager has to make right decisions on having insufficient information only. The company is operating and working bydecisions. In case of a one person company, the manager makes all the decisions himself and  his is aware of all information related to his company operation. As the company grows in size and its working area widening in space, and the number of employees, the quantity and complexity of the tasks areless and less information are reaching the  manager from the different areas of the company. If we supposed an ideal and never existing situation where we could hire managers to lead and control the different company areas andmanagers would show always maximum commitment and they all would be in  possession of the highest professional skills needed for their work - then this company could probably work in the most optimal way and would be very successful. However we can not create such situation, therefore the company can work at its best, if  we can build up and implement such an effective company organizational and management structure, which can effectively control theof the company and can limit and correct the effects of bad decisions or bad process.control tools we can set up automated  mechanisms built into the company's operation, which will give signals and information about the human mistakes, outstanding results and performances, and about optimal operations for the managers, who can react in time and can make proper decisions in  the possession of this information.find out and define which are the right structure and the right tools for a specific company, what will help and support its operation the best - that is already art.


[1]   Csath M., Strategic planning and enterprises ( In Hungarian ) , Budapest  KJK, 1990.
[2]   Gonda G., Selling management  and controlling, Working paper.
W. Képviselet Kft, Budapest, 2009.
[3]   Horváth L., Strategic planning in the pactice ( In Hungarian). Budapest, 1987.
[4]   Meigs W.B., Robert F., Financial Accounting. 4-ik kiadás. (McGraw-Hill Book Company, 1970, p.187-188.
[5]   Nagle T., Holden R., The Strategy and Tactics of Pricing. Prentice Hall, 2002, p.84-104.
[6]   Orosz E., Pető I., Pisartsov A., Az online szolgáltatásokra alapozó döntéstámogatás komplex modellje –  Vállalati és regionális információs rendszerek fejlesztési aspektusai. 2004.
[7]   Pitelis C., Roger S., The nature of the transnational firm. 2000.
[8]   Ritva L-M., Riitta V., Competence management and human resource development. A theoretical framework for understanding the practices of modern Finnish organizations. Edita Helsinki, 2007.
[9]   Schott AG Sales Office Hungary. Working paper, 2009. W. Képviselet Kft: ( personal interview),2010.
[10]   Wilkinson A., Empowerment: theory and practice. Personnel Review 27 (1), 1988, p.40–56.
[11]   Young C. E., The Advertising Handbook, Ideas in Flight. 2005.



W niniejszym artykule opisano i przeanalizowano waznosc i przydatnosc roznych narzedzi kontroli, ktore sa wykorzystywane przez dwa przedsiebiorstwa zaprezentowane w studium przypadku. Ponadto zostala przedstawiona  i przeanalizowana struktura organizacyjna przedsiebiorstw oraz kluczowe parametry.
W artykule skupiono sie na operacjach zwiazanych ze sprzedaza, na strukturze sprzedazy badanych przedsiebiorstw oraz zaprezentowano rozwiazania ulatwiajace prace dla najczesciej pojawiajacych sie problemo w podczas prowadzenia biznesu. Dwa przedsiebiorstwa przedstawione w studium przypadku znacznie roznia sie od siebie pod wieloma aspektami. Mozna ponadto zauwazyc, ze korzystaja z roznych narzedzi kontroli do  radzenia sobie z  tymi samymi problemami.

Back to content | Back to main menu