Business annual planning and controlling in Slovenian managerial practice

Management process is usually segmented into planning, organizing, leading and controlling. The first and the last of these subprocesses are analyzed in the paper from the economic and managerial viewpoint as they occurr in Slovenian enterprise practice. The focus is on empirical research on a tactical level. Business analysis, tactical planning and controlling are the core issues analyzed in the article. The paper builds heavily on presenting empirical findings regarding the empirical systems of tactical enterprise planning and controlling in 50 Slovenian enterprises which are included in the sample. The analytical insights on how much the stated managerial decision-making tools are used in practice and where the main weaknesses are still present are identified. The findings enable the authors to suggest numerous potential improvements in these management systems.