CONTROLLING AS A FUNCTION OF SUCCESSFUL MANAGEMENT OF A MARINA

Sa？etak Controlling, as a management function, is often absent in the practice of economies in transition. The reason for absences mostly due to the lack of knowledge, but also occurs as a result of managerial operative which is burdened by a series of other problems, such as the billing, transparent business, liquidity, seasonality, and others. Due to the duality of this management problem, which often makes controlling seen as a ？waste of time" while asserting that there are more important things to be addressed puts the functionality of controlling into question. Commercial private marinas, which are examples of successful operations of the Croatian economy, are a good case for studying the role of controlling in the formation of complete and successful management. The administrative system is a marina, and their management, especially during the season, are operating almost 24 hours, thus intensifying the control over the actions of every operational task, as well as harmonization of all processes and tasks. Starting with the arrival of the yacht in the marina, alongside of all other services, to the billing and the departure of the yacht, a system of activities was designed in the marina, which must be carried out in order to satisfy the yachtsmen and the guests.Practice has shown that the establishment of an effective system of management and processes in the marina, is very dynamic and demanding, and in regards to the seasonality, extremely dynamically oscillatory. This raises a number of research questions, (1) how and in what way does controlling, as a function, contribute to the success of the management of the marina, (2) whether, and in what way, controlling can contribute to solving the current daily problems which seem to be "higher priority" than controlling, (3) what are the characteristics of controlling, of different types of marina, such as the city marinas, or the marinas at smaller destinations away from the city. This work/study will answer the questions mentioned above, which will, through the understanding of controlling, contribute to the success of management of Croatian commercial marinas