Functional Solutions of Controlling - The results of the research into Lower Silesian Enterprises

In the study, the need for the research of controlling solutions adopted in practice has been justified. Furthermore, the authors have presented the results of the research into the functional solutions of controlling applied in big enterprises in Lower Silesia. They have also characterised the concepts of controlling adopted in those enterprises as well as the coordination function of controlling and the types of controlling. The research results have been presented from a general perspective as well as from a perspective which takes into account the period of controlling use and the level of environment changeability as key criteria of diverse results.