THE ROLE OF CONTROLLING AND ITS ADMISSION WITHIN SMS
   ENTERPRISES IN HUNGARY – ESPECIALLY IN THE HOSPITALITY
                         INDUSTRY

                                 László Papp, University of Pécs
                             Andor Pajrok, Eötvös József College, Baja


ABSTRACT: In last decades, international competition has become an increasingly important
factor in many industries. Managers in the new environmental demands need more relevant cost
and performance information on the organization’s activities, processes, products, services and
customers. This article is an attempt to identify and investigate the role of Controlling and its
implementation within hungarian SMS Enterprises in the Hospitality Industry.

Key words: Controlling, Competitiveness, USALI

JEL codes: L21