HYPERION ECONOMIC JOURNAL

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• Cristina Didea (Castrase), Affiliation: “1 Decembrie 1918” University of Alba Iulia, Romania;
• Alexandra - Delia Bugnariu, Affiliation: “1 Decembrie 1918” University of Alba Iulia, Romania;
• Mihon Simion Iosif, Affiliation: “1 Decembrie 1918” University of Alba Iulia, Romania.

Through the article we aim to deepen the correlation between the controlling system as a piloting tool of the entity and management whose main purpose is to maximize the benefits obtained over a long period of time, as a result of actions taken in the economic and social environment. In principle, the objective of this scientific approach is to highlight the premise that a modern, performance-oriented management is based on a controlling system that meets the ever-changing needs, in response to stimuli from the business environment. The importance of this aspect derives from the influence of complex events at the macroeconomic level. In the elaboration of the paper we combined both theoretical and technical levels of research (quantitative and qualitative), using specific types, such as descriptive and explanatory research.

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