HOW TO PREPARE A CONTROLLING MODEL FOR A DISTRIBUTION COMPANY?
Supp/2008 , p520..530
Author(s):
Mădălina DUMITRU
Mariana GLĂVAN
Gabriel JINGA
Gabriel RADU
Keywords:
Controlling, distribution, performance, reports, responsibility centers
Abstract:
Generally, the concept of controlling is associated to the production companies more than to the distribution ones. That is why, the research team considers that creating a controlling model for the distribution companies should interest especially the practitioners. Therefore, the paper will present the steps to be followed in the elaboration of a controlling model based on the targets set by the company and on the reports that must be prepared for showing the way those targets are achieved. The model proposed will be elaborated based on the identified activities performed in a distribution company and on its responsibility centers.
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