Controlling in the Process of Development of the Energy and Heating Sector Based on Research of Enterprises Operating in Poland

Enterprises operating in the energy and heating (E&H) sector play a particularly important role in the economy of each country. At the same time, the conditions in which they currently operate mean that the managers of these organizations have many decision-making problems that they have to deal with. They can be supported by the introduction of well-functioning controlling. This forces scientists to conduct extended research aimed at determining the current and future directions of development of controlling in E&H sector enterprises. At the moment, this is not a frequent field of research exploration. The area of research concerns issues related to the use of controlling in E&H sector enterprises. The objective of this paper is to present the results of the research obtaining knowledge on to what extent companies in the energy and heating sector use controlling tools helping them to increase efficiency of enterprises and effectiveness of the decisions made by managers. The scientific problem is looking for a way in which controlling can increase the efficiency of enterprises in the E&H sector and how it can improve the effectiveness of decisions made by managers. The general conclusion of the research is that it seems necessary to strengthen the role of controlling aimed at its transformation from reporting controlling to management controlling. In view of the challenges of the global economy related to the energy crisis, controlling should be used to a greater extent in the E&H industry to increase the efficiency of basic processes and to effectively implement modern management tools.