engleski

The Application of Management Accounting (Controlling) Instruments in Small and Medium Size Enterprises in Nord-Western Croatia

Because of the importance of small and medium size enterprises (SMEs) there is a rising number of studies around the world about them and the difficulties they encounter. One of the problems recognized so far are mistakes that the management makes due to overload of different tasks and lack of expert knowledge in the field of business. These managers need help from management accounting experts. Management accounting field overlaps to a great extent with the field of Controlling in the German-speaking countries. The term Controlling in that sense is also used in Croatia. The tasks of Controlling are being fulfilled through the use of different instruments. The empirical research in this paper has enabled an insight into the use of Controlling instruments in SMEs in the Varazdin County in Croatia.

Management Accounting; Controlling; SMEs; Controlling Instruments

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