Controlling Instruments Used for Monitoring and Evaluation Processes in the Rail Freight Companies

Company providing services in rail freight transport must have drawn up a very good strategy to keep on the transport market in the long term. This requires to prepare high-quality of the strategy plans, their transformation to operational plan, monitoring actual processes and comparison actual processes with the plan. Operational controlling should inform the management about the changes in the businesses environment at the time and finds out impact these changes to basic economic indicators of company. In the papers are presented the methods of monitoring and evaluation processes which are applicable to large enterprises and small and medium enterprises too. The paper deals with analysis of clinchers which influence to basic economic indicators. There are suggested operational controlling tolls in terms of this analysis. The aim is to give support to efficient management.