Acta Logistica | 2026
Authors: Babelova Z.G.; Vranakova N.; Santava E.; Cambal M.
DOI: 10.22306/al.v13i1.717
Journal: Acta Logistica
Year: 2026
Publisher: 4S go, s.r.o
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
Organizing as a key management function appears in two basic forms, dynamic and static. The dynamic form includes the processes and activities taking place in the organization that ensure its effective functioning. The static form is represented by the organizational structure, which determines the way the organization is structured and the interrelationships between the individual components of the organization. Every organization has some type of organizational structure, which may be informal or formally established. This organizational structure determines the management and coordination of operations in the enterprise. Transformation of organizational structure should be considered when it is unable to respond to the changing conditions of the enterprise functioning. Such a transformation would help to improve the management systems of the enterprise. This paper focuses on controlling as a management support function in industrial enterprises and the reasons for its transformation. The aim of the research was to assess the need for transformation of controlling in industrial enterprises in Slovakia. The research tool used in the paper was a questionnaire, which was distributed to medium and large enterprises in Slovakia. The paper also analyses the reasons for non-transformation of controlling as well as the advantages and disadvantages of this transformation. The transformation of controlling primarily brings standardization and simplification of processes, leading to greater efficiency, cost savings, and improved team coordination. Although the transition may temporarily reduce data quality and affect decision-making, the overall benefits significantly outweigh the risks, making the company more competitive and adaptable to market challenges. © 2026, 4S go, s.r.o. All rights reserved.
controlling; engineering; lean management; organizational structure; transformation