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USE OF CONTROLLING IN TOURISM SPHERE AS A MODERN EFFICIENT MANAGEMENT TOOL Róbert Štefko Faculty of Management, University of Prešov in Prešov, Konštantínova 16, 080 01 Prešov, Slovakia Peter Gallo Faculty of Management, University of Prešov in Prešov, Konštantínova 16, 080 01 Prešov, Slovakia Daniela Matušíková Faculty of Management, University of Prešov in Prešov, Konštantínova 16, 080 01 Prešov, Slovakia Tomáš Molčák Faculty of Management, University of Prešov in Prešov, Konštantínova 16, 080 01 Prešov, Slovakia DOI: https://doi.org/10.31410/tmt.2019.509 4th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, Belgrade, 2019, Published by: Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia; ISSN 2683-5673, ISBN 978-86-80194-29-5; Editors: Vuk Bevanda, associate professor, Faculty of Social Sciences, Belgrade, Serbia; Snežana Štetić, full time professor, The College of Tourism, Belgrade, Serbia, Printed by: SKRIPTA International, Belgrade
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Abstract: Controlling has been an effective tool for business progress in recent years. Even in tourism sphere there is a need to monitor and evaluate the activities of the subordinates in the companies. The paper deals with the use and application of controlling in tourism facilities. On the theoretical-methodological basis, it clarifies the philosophy of controlling, its goals and tasks. It describes controlling tools and possibilities of their effective use in conditions of tourism. Based on the research conducted in selected tourism companies summarizes the knowledge gained by research and points out the possibilities of applying controlling in the practice of companies operating in the field of tourism. The results of the research are recommendations to companies operating in tourism for the implementation of controlling tools into the company activities and their effective use. The research has confirmed that controlling is an essential tool for effective business management and must be implemented in larger hotel facilities than the department itself, or to be as independent position of the controller. For smaller facilities in this sector, the use of consulting firms in the area of controlling seems to be an effective solution. Keywords: Controlling, Management, Tourism, Management Tools, Hotel Controlling. REFERENCES Baran, D., 2008. Aplikácia controllingu v podnikovej praxi. Bratislava: STU. Bogyová, E. et al., 2011. Kontroling v malých a stredných podnikoch. Banská Bystrica: UMB. Dvořáček, J., 2005. Audit podniku a jeho operací. Praha: C. H. Beck, Eschenbach, R. a kol., 2004. Controlling. Praha: ASPI Publishing, s.r.o. Eschenbach, R., Siller, H. 2012. Profesionální controlling: koncepce a nástroje. Praha: Wolters Kluwer. Fibírová, J., 2003. Reporting: moderní metoda hodnocení výkonnosti uvnitř firmy. Praha: Grada Publishing. Foltínová, A. a kol., 2007. Nákladový controlling. Bratislava: SPRINT. Foltínová, A., Kalafutova, Ľ., 1998. Vnútropodnikový controlling. Bratislava: Elita. Freiberg, F., 1996. Finanční controlling. Koncepce finanční stability firmy. Praha: Management Press. Gallo, P. 2006. Podnikový controlling. Prešov: Dominanta. Gallo, P. 2013. Strategický manažment a controllingové analýzy. Prešov: Dominanta. Gallo, P. 2015. Hotelový controlling [online]. [cit. 2015-11-18]. Dostupné z: http://www.dominanta. sk/HotelContr.htm. Goothilf, D, L., 2002. Treaurer´s and Controller´s Desk Book. New York: Amacom. Gurčík, Ľ., 2004. Podnikateľská analýza a kontroling. Nitra: SPU. 2004. Hedija, V., Fiala, R. 2019. Is Gibrat’s law valid for travel agencies and tour operators? Evidence from the Visegrad group countries. Journal of East European Management Studies, 2019, vol. 24, issue 3, 447-465, https://doi.org/10.5771/0949-6181-2019-3-447 Horváth A Partners, 2004. Nová koncepce controllingu. Praha: Profess Consulting s.r.o. Konečný, M.2007. Controlling: studijní text pro kombinovanou formu studia. Brno: Akademické nakladatelství CERM. Mann, R., 1992. Controlling – Metóda prosperujícího podnikání. Praha: Profit, a. s. Mikovcová, H. 2007. Controlling v praxi. Plzeň: Aleš Čeněk. Sládek, G., Valentová, K., 2006. Controlling hotela a reštaurácie. Bratislava: Iura Edition. Onuferová, E., Čabinová, V. 2018. Enterprise Performance Analysis of the Selected Service Sector by Applying Modern Methods with an Emphasis on the Creation and Application of the Modified Creditworthy Model (MCWM). Journal of tourism and services. 9 (17). pp. 97-122. doi:10.29036/jots.v9i17.74 Steinöcker, R., 1992. Strategický controlling. Praha: BaBtext. Synek, M. a kol., 2003. Manažerská ekonomika – 3. přepracované a aktualizované vydání. Praha: Grada. Synek, M. a kol., 1996. Manažerská ekonomika. Praha: Grada Publishing. Šenková, A., Luchavová, R. 2018: Implementácia metódy balanced scorecard v kúpeľnom podniku. Acta academica karviniensia. Vol.18, č. 4. - Karviná, (2018), p. 79-88. Širá, E., Vavrek, R., Pukala, R. 2018: Risk management and financing among Start-ups. Risk management and financing among Start-ups. Vol. č. 4. - Sumy, (2018), p. 153-161. Tej, J., Ali Taha, V. 2017. Základy manažmentu rizík. Prešov: Bookman, 2017. 85 p. Vidová, Helena, 2009. Logistický controlling. Bratislava: Nakladateľstvo STU. Vollmuth, H., 2001. Controlling nový nástroj řízení. Praha: Profess Consulting s.r.o. Vollmuth, H., 2004. Nástroje controllingu od A do Z, Praha: Profess Consulting s.r.o. Vravec, J. 2012. Vybrané kapitoly z podnikového controllingu. Prešov: Bookman s.r.o 
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