It is seen as the tool permitting to take more accurate business decisions. It makes it easier to qualify the optimal range of responsibilities at all individual levels of administration. Besides, it makes it possible to examine the regularity of economic processes and delivers detailed information requisite in the business management. Controlling, however, is not a tool reserved for large companies only. It can be a service directed at smaller firms wishing to reorganize their organization for the purpose of achieving better financial results.
