| Abstract | Današnjica u kojoj živimo promjenjivog je karaktera; dinamična, kompleksna, turbulentna, neizvjesna, te nikako statična. Menadžeri, vlasnici poduzeća nastoje biti u korak s promjenama i prilagoditi se trendovima koji svakim danom izviru iz nepoznatih kutova. Usporedno s vanjskim promjenama mijenja se i poduzeće, ali postizanje sklada u takvoj okolini nameće vječno pitanje menadžerima kako i dalje ostati uspješan i konkurentan. Doduše, promjene su postale i nužne, jer svako poduzeće je unikatna i jedinstvena cjelina, koju treba promatrati unutar svih svojih specifičnosti. Npr. hotelski uslugu krase razne posebitosti (neopipljivost, nedjeljivost, neuskladištivost i heterogenost) pa ju je poželjno standardizirati. Kako je poznati danski filozof rekao, ''Život se može razumjeti samo prema unatrag, dok se mora živjeti prema naprijed'',1po toj izjavi ne zna se što sutrašnji dan donosi, budućnost nije ispisana, nemožemo ju promatrati u ''šalici čaja'', teško je zamišljati budućnost i sa sigurnošću vjerovati u nju da će se kao takva ostvariti, ali spoznaja o prošlosti i sadašnjosti u biti stvara sliku budućnosti. Na primjeru hotelskog poduzeća, želi se dokazati hipoteza, da kontroling kao disciplina unutar hotelskog poduzeća djeluje kao prevencija i savjest poduzeća, pa je samim time poduzeće konkurentnije i spremnije za opstanak unutar neizvjesne okoline. Pri tome kontrolingu pomažu razne informacije koje crpi unutar poduzeća, kao glavnog opskrbljivača informacija unutar hotelskog poduzeća, kontroling postavlja računovodstvo i sustav USALI koji pruža različite informacije, koje kontroler transforimira u izvještaje te prikazuje menadžmentu, koji donosi daljnje ishode. |
| Abstract (english) | The daily life that we live is a life with a lot of changes full of dynamic, complex and unpredicted events. The managers or we could tell the owners of a business try to catch the daily changes and adjust to the new trends, which we have every day coming from other directions. The outside factors that a company have to deal with, changes the business, but the power to make a strong bond inside the hotel business in a environment like this, is the key to success and also the main question for the head management how to stay in the game and even become better. In times like the 21.century it is important to stay unique but also to be ready to make changes fast, because every business is unique and also a unique unity that have to be viewed from all the specifics that a business are. For example the hotel service is embellished with various of specifics like intangibility, indivisibility, impossibility to store and heterogeneity, so it is important to have standards. Once a known Danish philosopher said "Life can only be understood backward, but it must be lived forward." The future is nowhere written we can't read it out of a cup of tea. It is hard to imagine the future and safely believe in it, but the cognition about past and the present give us a picture of the future. In example of the hotel business it want to be proved that the hypothesis that controlling inside of a hotel business is a prevention and the conscience of the business. There fore is the business even more competitive and ready for the survival on the uncertain environment, thereby the controlling take a lot of help out of various information which it takes from the inside of the business. The main supplier of the information is the accounting and the system USALI which is providing different information that the controller use and transform in to reports. In the end the controller present the reports to the management and then they have to choose the next step for the business. |
