OPERATIONAL CONTROLLING - A TOOL OF TRANSLATING STRATEGY INTO ACTION

. Enterprises have a lot of problems with realization their strategic aims in the fast changing and competitive business arena from many years. Effective execution of strategic plan needs its translating into action, task results and indicators of everyday activities. The success on the market is attainable by communicating strategic and operating goals on the each level of organizational structure and their connecting with budget of units or employee motivation. The scorecards balancing in finance, customer, process and development perspectives is very useful for pointing - what do we control with? or - what do we have to achieve? But doesn't answer to question about ways of enterprise managing. Main aim of the article is proving that operational controlling system is a essential tool for translating strategy into action. The Balanced Scorecard methodology should to take into consideration system and process connection of enterprise with procurement, co-operation or distribution supply chain also.