Kontroling u malim i srednje velikim obiteljskim poduzećima

master's thesis

• Title (english): Controlling in small and medium sized family businesses
• Author: Darija Filipović
• Mentor: Davor Labaš (mentor)
• Committee member: Martina Sopta Ćorić (predsjednik povjerenstva)
• Committee member: Mladen Turuk (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2023-06-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Kontroling, kao jedna od osnovnih funkcija unutar poduzeća, usmjerena je povećanju sposobnosti prilagodbe unutarnjim i vanjskim promjenama. U suradnji s menadžmentom, a kao njegova potpora, kontroling je zaslužan za povećanje efikasnosti i efektivnosti rada poduzeća. Obiteljsko poduzetništvo najstariji je oblik tradicionalnog poduzetništva. Osim toga, obiteljska poduzeća se razlikuju od drugih zbog jedinstvene poslovne dinamike i vrijednosti koje obitelj donosi u poslovanje. Specifičnost poslovanja obiteljskih poduzeća te integracija funkcije kontrolinga u njihovo poslovanje čine ovu temu posebno aktualnom s obzirom da je kontroling relativno nova funkcija bez koje u današnje vrijeme praktički nije moguće zamisliti poslovanje. Cilj rada je najprije teorijski obraditi kontroling u obiteljskim poduzećima, a zatim i empirijski istražiti praksu kontrolinga u obiteljskim poduzećima te prikazati realno stanje funkcije kontrolinga unutar malih i srednjih obiteljskih poduzeća. Također, cilj je istražiti kako takva funkcija kontrolinga pridonosi kvalitetnom i uspješnom poslovanju samih poduzeća te utjecaj obitelji na primjenu kontrolinga. Za potrebe pisanja ovog rada koristili su se primarni i sekundarni izvori podataka. Primarni izvori podataka su intervjui sa vlasnicima malih i srednje velikih obiteljskih poduzeća u cilju dobivanja informacija i uvida u provođenje kontrolinga unutar poduzeća. Sekundarni izvori podataka su hrvatske i inozemne knjige, znanstveni članci i publikacije iz područja kontrolinga i obiteljskih poduzeća.

Abstract (english)

Controlling, as one of the basic functions within the company, is aimed at increasing the ability to adapt to internal and external changes. In cooperation with management, and as its support, controlling is responsible for increasing the efficiency and effectiveness of the company's work. Family entrepreneurship is the oldest form of traditional entrepreneurship. In addition, family businesses are different from others because of the unique business dynamics and values that the family brings to business. The specificity of family businesses and the integration of the controlling function into their business make this topic particularly interesting at these times, given that controlling is a relatively new function without which it is almost impossible to imagine the business of a company today. The aim of the paper is to first theoretically look into controlling in family businesses, and then to empirically investigate the practice of controlling in family businesses and to show the real state of the controlling function within small and medium-sized family businesses. Also, the goal is to investigate how controlling function as such contributes to the quality and successful operations of the companies and the influence of the family on the process of controlling. For the purposes of writing this paper, primary and secondary sources of data are used. The primary sources of data were interviews with the owners of small and medium-sized family businesses in order to obtain information and gain insight into the implementation of controlling within the company. Secondary data sources are Croatian and foreign books, scientific articles and publications in the field of controlling and family businesses.

• Keywords: kontroling; obiteljsko poduzeće; malo i srednje veliko poduzetništvo; upravljanje obitelji
• Keywords (english): controlling; family business; small and medium-sized entrepreneurship; family governance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:173904
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-06-06 13:30:37