THE ROLE OF CONTROLLING AND MAIN CHALLENGES IN THE PRESENT HUNGARIAN PUBLIC AND NON-PROFIT SECTOR

Abstract

Creating and applying control systems in the Hungarian public and non-profit sphere has a managerial need. It is a fundamental social interest that the public and non-profit institution system produces as much social value as service at a lower cost. Efficiency is therefore one of the fundamental aspects of administrative planning, management and retrieval. In order to address outstanding problems, the first step is always to be done by the public and non-profit sphere and the state, wherever it is, whatever the level. In the Hungarian public and non-profit sphere, enterprises should also develop a similarly uniform control system and allow management information and knowledge to be shared in order to create a real efficiency competition between the organs. The aim of this study is to present the main challenges of controlling in the present Hungarian public and non-profit sector based on the examination of domestic controlling concepts and practices