In a permanent changing environment, characterized by intensification of competition and fast developing technologies, only those companies can survive which have the ability to adapt to these conditions. Controlling is a „helping hand“ of the management, which sets the informational basis...

According to the logics of the efficient capital investment, the management of the investment of the saving capital in the company’s assets must conclude, on the end of the financial year, with a plus of real value (NPV 0). From this point of view, in this paper we suggest the usage of an...