Title:
Contemporary Role and Importance of Controlling for Successful Modern Business Processes in Tourism

Authors:
Desa Kosarkoska, Ph.D, Irina Joldeska,Ph.D, Gjorgji Petkoski, Mc.S., macedonia

Abstract:

Controlling, also referred to as management control, is a crucial function in modern business management. It involves measuring, analyzing, and adjusting the performance of individuals and organizational units to ensure alignment with strategic goals. In today’s rapidly changing business environment—characterized by digital transformation, new organizational structures, and increasing reliance on artificial intelligence—controlling has become even more essential. Particularly in the tourism and hospitality sector, effective controlling supports the execution of legal, financial, and operational processes, contributing to organizational agility and sustainability. This paper explores the contemporary role of controlling within tourism enterprises, highlighting its strategic importance in ensuring adaptability and successful business transformation. The study argues that modern organizational structures, supported by integrated controlling systems, are key to improving performance and achieving long-term success in the tourism and hospitality industry.

DOI: https://doi.org/10.51505/IJEBMR.2026.1114