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“Controlling” as a Unit of Production Planning and Control. Romanian Case Studies

Author(s): Valentina Oarga

Journal: The Romanian Economic Journal
ISSN 1454-4296

Volume: XII;
Issue: 34;
Start page: 61;
Date: 2009;
Original page

Keywords: controlling | planning | control | production

The paper presents a new managerial tool applied in Romania after 1990: controlling.Controlling is understood to be a unit of planning and control like inGerman speaking world. Even though this is a typical German approach, our conclusions will show that the same view of controlling exists in post-1990 Romania. This paper’s objective is to argument the acceptance of controlling as a management tool—referring to a company’s planning and control unit—by presenting a concreteplanning and control situation at an international company in RomaniaAlexander&Son Timisoara.
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