FINANČNÝ KONROLING V TEÓRII A PRAXI MALÝCH A STREDNÝCH PODNIKOV

The article deals with financial controlling in theory and praxis of small and medium-size enterprises. The first part of the article presents results and conclusions of theoretical research of financial controlling. In the second part there are presented the results and knowledge from research to determine the level of understanding and implementation of controlling issue (focusing on the financial controlling) in the praxis of Slovak small and medium-size enterprises in wood working and furniture industry. At the end of the paper, we present the need of complexity and continuity of the financial controlling instruments implementation from the view of their effectiveness in the context of controlling-oriented concept of enterprise management.