Controlling and reporting in practice

The subject of the Master thesis Controlling and reporting in practice is the evaluation of the implementation of controlling department at Conrad Electronic Česká republika, s.r.o. and its possible subsequent development. The theoretical part first deals with the definition of controlling. After a brief description of its history it deals with its main objectives and functions. It also describes the position of controller and defines its actions against the manager. At the end of the theoretical part it specifies strategic and operational controlling and defines its role. In the practical part the controlling methods are applied on the real company. It introduces the company Conrad Electronic Česká republika, s.r.o. and its status before implementation of controlling. Then it describes current situation in the company after the introduction of the controlling department. Based on evaluation of the current status it offers recommendations for improvements and innovations of some areas in which controlling operates. At the end the work is reviewed, the confirmation or rejection of hypotheses is verified and the overall benefit of the work is discussed.