The analysis of the results of the study showed that the overall state of implementation of controlling in the
surveyed logistics enterprises in Poland is “average”, because majority of business entities have not implemented
this system, but the rest of companies have indicated it in their organizational structures. The most frequently
Justna Dobroszek / Procedia - Social and Behavioral Sciences 213 ( 2015 ) 248 – 253 253
mentioned factors influencing the decision to implement controlling are: large size of the company and inadequate
performance measurement in different areas of the company. In the case of the effects resulting from the
implementation of the controlling, the studied companies indicated that the improvement of activities related to
planning, control, better flow of information, were just as important as the improvement of financial results.