Asset evaluation in companies with implemented controlling

Controlling is becoming an increasingly significant component of modern business management. Controlling tools enable businesses to monitor and manage their assets more effectively. As part of the analysis, it has been found that there is a statistically significant difference between certain asset items and implemented operational and strategic controlling tools. This means that businesses with effective controlling have a better awareness of the status of their assets and are better equipped to respond to risks and opportunities. The analysis was divided into four parts in the same way as the assets are divided in the balance sheet. The Mann-Whitney U test was used, and it was tested at the significance level of 0,05. A statistically significant difference was found for the total assets item, then for the items of fixed assets and long-term tangible assets. In the area of current assets, there was a significant difference in the items current assets, short-term receivables and trade receivables. For the other assets, there was not find any statistically significant difference.