Use of Investment Controlling and its Impact into Business Performance

We analyzed issue of investment measurement and management in companies and we focused on investment effectiveness evaluation methods applied in investment projects or business plans. In mentioned area we especially interested in using of investment controlling indicators in tested companies. Valuation based on investment controlling is only one of several ways of approaching valuation, however, as the results show, this approach has its benefits. Aim of our research was to detect if companies in Slovakia apply investment controlling in their management and use certain investment valuation methods. Consequently, the goal was to find out if using of investment controlling has the impact into company's performance. We have collected data trough questionnaire. Research sample consisted from 164 firms from Slovakia. We applied certain statistical methods appropriate for tested variables. Results of our research confirmed our assumption and we concluded that use of investment controlling has an impact into better business performance.