摘要：The systemic approach of the controlling function to supporting the operations management results from its complex analysis of the supply chain business and operating results and from influencing the operations management factors - products, processes and resources that determine the achieved result (revenues, costs, profitability and assets turnover as well as the return on invested capital). All product features which stand for customer value and its competitiveness are the basis for designing, planning and controlling the interconnected processes responsible for manufacturing and delivery of products. The effectiveness of methods applied in developing products, processes and resources depends on the precise analysis and appraisal of the operating conditions that justify their application. Supporting the operations management, focused on the product value and improving the company's financial result, apart from financial, technical and economic analyses requires transferring the product value to activities control methods and to developing the resources in the product supply chain already at the stage of planning. As a result of an analysis of requirements supporting the development of processes and resources in the supply chain, a reference model of operational controlling in product value management was developed. The multicriterion selection and appropriate application of material flow management methods in the supply chain is each time preceded by an operating and financial analysis as well as by an appraisal of operating conditions that influence the choice of control methods.
关键词：controlling; value management; process management; supply chain; reference model
