“Controlling” as a Unit of Production Planning and Control. Romanian Case Studies

The paper presents a new managerial tool applied in Romania after 1990: controlling. Controlling is understood to be a unit of planning and control like in German speaking world. Even though this is a typical German approach, our conclusions will show that the same view of controlling exists in post-1990 Romania. This paper’s objective is to argument the acceptance of controlling as a management tool—referring to a company’s planning and control unit—by presenting a concrete planning and control situation at an international company in Romania Alexander&Son Timisoara.