<strong>UDK: 347.72.037</strong>
<p style="text-align: center;"><strong>ULOGA I ZNAČAJ KONTROLINGA U POSLOVANJU</strong></p>
<p style="text-align: center;"><strong>ROLE AND</strong> <strong>IMPORTANCE OF</strong> <strong>CONTROLLING</strong> <strong>IN BUSINESS</strong></p>
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<p style="text-align: center;"><strong>Mehmed Mehović</strong></p>
<p style="text-align: center;"><strong>KJKP „Sarajevogas“ Sarajevo</strong></p>
<p style="text-align: center;"><strong><a href="mailto:ahsen.mehovic@gmail.com">ahsen.mehovic@gmail.com</a></strong></p>
<p style="text-align: center;"></p>
<p style="text-align: center;"><strong>Senad Softić</strong></p>
<p style="text-align: center;"><strong>Ekonomski fakultet u Sarajevu</strong></p>
<p style="text-align: center;"><strong>Univerzitet u Sarajevu</strong></p>
<p style="text-align: center;"><strong>senad.softic@efsa.unsa.ba</strong></p>
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<strong>Sažetak</strong>

Primarna odgovornost menadžmenta preduzeća je da uspješno savladava navedene izazove privređivanja i poslovanja. S tim u vezi, menadžmentu preduzeća  potrebna je informacija više o okruženju u kojem posluje, neophodan mu je kvalitetan poslovni plan radi prevazilaženja kriznog perioda, bitna mu je obećavajuća prognoza zasnovana na kvalitativno-kvantitativnoj ekonomsko-finansijskoj analizi i projekciji, poželjan mu je spektar pokazatelja i informacija u vezi sa poslovnim procesima koji se odvijaju u samom preduzeću. Drugim riječima, menadžmentu preduzeća od presudnog su značaja, o gore navedenim i sličnim pitanjima, kompetentno perfektuirane podloge koje će biti u funkciji  donošenja optimalnih poslovnih odluka i rješenja. Time se povećava efikasnost i efektivnost sistema vođenja, stvarajući pretpostavke da se razviju sposobnosti bržeg i bezbolnijeg prilagođavanja promjenama u dinamičkom i kompleksnom okruženju, ali i promjenama unutar samog preduzeća. Takvu poslovnu funkciju za potrebe menadžmenta obavlja kontroling.

Od menadžmenta se opravdano zahtjeva znatno drugačiji način budućeg poslovanja. Postavlja se pitanje, da li menadžmenti bosansko-hercegovačkih preduzeća za takav iskorak imaju dovoljno znanja i vremena, ili im je neophodna podrška, pomoć i savjetovanje? Prethodno navedeno posebno aktuelizira temu i problematiku kontrolinga u uslovima bosansko-hercegovačke privrede. Ujedno, naprijed naznačeno potvrdilo je aktuelnost, atraktivnost i neophodnost sagledavanja primjene funkcije kontrolinga u konkretnom javnom komunalnom preduzeću („Sarajevogas“ d.o.o. Sarajevo).

<strong>Ključne riječi: </strong>kontroling, menadžment, funkcije menadžmenta, efikasnost, promjene.

<strong>Abstract</strong>

Management of the companies has a primary responsibility to successfully overcome stated challenges of economy and doing business. In this respect, management of the companies needs additional information on environment in which business is being conducted. Also, management needs a qualitative business plan in order to overcome period of crisis. It is important for the management of the companies to have a promising forecast based on qualitative-quantitative economic-financial analysis and projection. Additionally, it is desirable for the management to have a spectrum of indicators and information related to the business processes within the company. In other words, regarding the aforementioned and similar issues, it is of crucial significance for the management of the companies to have competent bases that will be sufficiently functional to pass optimal business decisions and solutions. In this way efficiency and effectiveness of the business running system will be increased, thus creating assumptions to develop capabilities of faster and painless adjustment not only to the changes in dynamic and complex environment but also to the changes in the company. This business function is being performed by controlling for the needs of the management.

Management of companies feels greater and greater pressure emerging from the accelerated dynamics of the social, economic and political processes in the society. It is justified to expect from the management of the companies to create significantly different way of the future business running. Here question is being raised: does the management of the B&amp;H companies possess sufficient knowledge and time to perform such lunge or do they need support, assistance and advising? Aforementioned especially actualize the theme and subject of controlling in conditions of Bosnia and Herzegovina's economy. At the same time, all prior stated confirmed the actuality, attractiveness and necessity to apply controlling function in the specific public utility company (“Sarajevogas” doo Sarajevo).

<strong>Keywords: </strong>controlling, management, management functions, efficiency,  changes.