Scientific Papers


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ISSN: 2306-3483 (Online), 2071-8330 (Print)

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How do high-performance manufacturing enterprises differ from others with respect to the essence and use of controlling?

Vol. 16, No 3, 2023


Marek Potkány


Department of Economics, Management and Business,

Technical University in Zvolen, 


ORCID 0000-0002-7477-6157

How do high-performance manufacturing enterprises differ from others with respect to the essence and use of controlling?

Hussam Musa


Faculty of Economics,

Matej Bel University in Banská Bystrica,


ORCID 0000-0002-4492-8770

Jarmila Schmidtová


Department of Mathematics and Descriptive Geometry,

Technical University in Zvolen, 


ORCID 0000-0003-3985-9616

Dagmar Bařinová


Faculty of Economics, Czech Republic,  

Technical University of Ostrava

Czech Republic

ORCID 0000-0002-1801-035X



Abstract. Controlling is perceived differently in practice and the range of practical tools often determines its essence. The aim of this study is to identify whether the performance indicator of manufacturing enterprises is a classifying factor in that involves the practical use of controlling. A total of 357 manufacturing enterprises were interviewed through a questionnaire by means of stratified sampling in 2021/22 and a Chi-square goodness-of-fit test was used to test the representativeness. Pearson's chi-square test, interval estimates of proportions, and z-test were used to test the hypotheses. The results revealed a significant dependence between the performance level of manufacturing enterprises measured by profit and the use of a wider range of controlling tools, as well as between the capital structure and the complexity of compiling a controlling report. The findings suggest that there are considerable gaps in the potential application of controlling in manufacturing enterprises, both in terms of the many controlling tools and in terms of using a higher level of the control function through controlling reports. Should these gaps be eliminated, the performance potential of enterprises would undoubtedly increase and overall decision-making would improved.


Received: September, 2022

1st Revision: July, 2023

Accepted: September, 2023


DOI: 10.14254/2071-8330.2023/16-3/11


JEL ClassificationM11, M21, M40, P41

Keywordscontrolling tools, profit, manufacturing enterprises, reports