THE COORDINATING ROLE OF CONTROLLING IN MANAGEMENT CONTROL (Koordynacyjna funkcja kontrolingu w kontroli zarzadczej)

The article presents another opinion in the discussion held in our pages related to management control in public finance sector units. The article is the authors' reply to the article by Mariusz Matysek entitled Reference Model for the Management Control System, published in the 2/2011 edition of our bimonthly, which emphasised the complexity of the notion and experience related to the functioning of the Controlling Department in the Social Insurance Institution (ZUS). According to the authors of this article, it is required to strengthen the coordinating function in an organisation to introduce management control. And to do so, controlling tools may prove very useful.