Analysis of Factors Affecting the Implementation of Controlling in Logistics Enterprises and the Resulting Effects – Case of Poland

The purpose of the article is to present the factors affecting the implementation of controlling in logistics enterprises in Poland and the importance of this concept for this type of companies. The objective has been achieved by obtaining the results of empirical research which was conducted in the years 2011-2013 among logistics companies in Poland by means of a survey questionnaire and telephone interviews. To analyse the data and results descriptive statistics and selected statistical methods have been used. The most often mentioned factors for the implementation of controlling are: the size of business and insufficient performance measurement in different areas within a company. Furthermore, all the desirable effects of the implementation of controlling obtained were quite highly rated by the surveyed companies, but it is most important to obtain improvement of activities within planning, organization and controlling.