BLACHOVÁ MIKŠOVÁ Marcela Hayes Lemmerz Czech

The present economic recession brinks a demand of changing in management, speed up modification and intervention to strategy. This situation increases the demand of controlling actions and following implementation of strategic changes and monitoring. Such implementation process cannot be time consuming and complicated. In connection with Controlling the line between operational and strategic controlling has been shorten . To do effective reporting for management, means to inform and motivate staff consequently. The motivation means a definition of the specific strategic drivers and interesting amount or tool for motivation, which would motivate the key teams for implementation of strategy. Of course the strategy has to have a clear time schedule and has to be interconnected and supperted by operational goals. The article tries to define the strategic controlling as a tool for achievement of required strategic changes and to find a place in current motivation system, which is mainly based on short-term indicators of operational controlling.