文章基本信息

标题：The Extended Functions of Strategic Controlling in Relation to the Value Creation of Sustainable Development
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作者：Zoltán Zéman
期刊名称：Visegrad Journal on Bioeconomy and Sustainable Development
印刷版ISSN：1338-8339
电子版ISSN：1339-3367
出版年度：2019
卷号：8
期号：1
页码：47-52
DOI：10.2478/vjbsd-2019-0009
出版社：Walter de Gruyter GmbH
摘要：Strategic planning is generally performed internally and particularly by the organization. Another, lesser discussed issue of non-adequate strategic planning is that corporate management is unable to outline its long term resources without it. Supporting and ensuring the feasibility of individual set-ups of this function, which is probably the most important of all, is without doubt an expanded task of strategic control. From the managers’ point of view, the time spent on managing and controlling the individual tasks is also a type of resource to be managed. The strategy is the subject of development on a regular basis – that is, also an expanded task of strategic control – and managers should always take it into consideration alongside the operational tasks, since the design, development and implementation of strategy are affected by high-risk events of the external environment. The mapping of sustainable development at the microeconomic level is part of corporate social responsibility. Sustainable development requires global thinking and action. This is reflected in the fact that, in their economic decisions, businesses should strive for the economical use of scarce resources, achieve a balance between resource development and preservation, and ensure an appropriate dialogue, the so-called “resource” of stakeholders. The aim of the paper is to demonstrate the role of controlling in sustainable development using theoretical modelling.
关键词：management accounting ; sustanibility ; strategic controll