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AgnieszkaBieńkowska,AnnaZgrzywa-Ziemak
Theuseofcontrollingwasdeclaredinasmanyas80enterprisesunderanalysis,
whichamountedtoalmost49%oftherespondents.Controllingwasthemost
frequentlyusedmethodinthestudiedorganisations.Inthelightoftheanalysesofthe
obtainedresults,itcanbeinitiallystatedthatinsmallenterprisestheuseofcontrollingis
declaredbyonly25.0%oftheorganisationsunderstudy.Inmedium-sizedorganisations
-41%oftherespondents.Inlargeandverylargeorganisations,controllingisusedby
over60%oftheanalysedcompanies.Thestatisticalanalysisconfirmedthatalong
withtheincreaseintheenterprisesize,therewasanincreaseintheuseofcontrolling
intheresearchedorganisations.
Theresultsofthestudyalsoindicatethatcontrollingismostfrequentlyused
inproductioncompaniesanditsimplementationisdeclaredby55.6%ofthe
analysedenterprises.Theuseofcontrollingisalsopopularinserviceenterprises
(50%oftherespondents).Thesimultaneoususeofcontrollinginproduction-service
organisationsandcommercialorganisationsislesscommon(37.8%and33.3%of
thecompanies,respectively).
Takingintoaccountthelocationoftheheadquartersoftheenterprise,itmay
beobservedthatcontrollingwassignificantlymorefrequentlyindicatedbythe
enterpriseslocatedoutsidetheterritoryofPoland(71.4%oftheorganisations
locatedabroad).TheorganisationslocatedPolandindicatedthismethodslightlyless
commonly(43.6%oftheenterpriseshavinglocatedinPoland).
Intheenterprisesunderstudy,controllingoccurredonlythreetimesasan
independentmethodofmanagement.So,inthemajorityofcases,itcoexistedwith
othermethods.Inthegroupofenterprisesusingcontrolling,onaveragetheuse
offivemethodswasdeclared;however,28enterprisesdeclaredusingfrom1to3
managementmethods.
Intheanalysisoftheresults,theauthorsstudiedthecoexistenceofcontrolling
withothermethodsinpairs,tryingtoanswerthequestionwhethertherearemethods
withwhichcontrollingcoexistssignificantlymoreoftenthanitexistswithoutsuch
methods.Fortheanalysisofthecoexistenceofcontrollingwithparticularmethods
incomparisontonon-existenceofthesepairs(i.e.theuseofonlyonemethodorno
useofbothmethods),thecrosstabulationsandchi-squaredstatisticswereusedas
thestatisticalmethods,withtheadoptedcriticalstatisticalsignificancebeing0.05).
Thenumberofcoexistencesofcontrollingwithparticularmethodsalongwiththe
calculatedvaluesofchi-squaredstatisticsispresentedinTable2.
FromtheresultspresentedinTable2,itemergesthatforeachpairthemost
numerousgroupinparticularpairsisthesituationswhenneitherofthemethodsis
used.Theresultsofthestatisticalanalyses(thecrosstabulations,chi-squaredtest)
showthatthedifferencesinthegroupsforalmostallpairs(withtheexceptionof
thepairs:controlling-sixsigma,competency-basedmanagementandTQM)are
statisticallysignificant.Thevaluescalculatedfromthecrosstabulationsareunder
agreatinfluenceofthenumberofthecoexistencesofparticularmethods.1Therefore,
1Theauthorsrealisethatthemajordifficultywhichoccurredinthecourseofthestudywasthe
differentnumbersoftheexistenceofparticularmethodsintheorganisationsunderstudy.
