In my thesis I used the theory learned about controlling for adaption in catering, in which field I already have some practical experience. One of my objectives was to help the company implement its monitoring processes by analyzing relevant controlling literatures. Examining the relationship between controlling and catering I formulated two hypotheses. One of them was in connection with the functional elements of the controlling system (planning, gap analysis, information service). At the beginning of my research, I thought they were fully applicable in catering. However, the hypothesis has been partly disproved, because a planning function is not fully adaptable. The other hypothesis was about the application of a controlling approach. I assumed that the company could improve its existing processes through that. This hypothesis has been confirmed.
To demonstrate my hypotheses I studied Hungarian and international controlling literature, I looked up the definition of controlling, examined the role of controlling, along with the possible occurance of loop control. Based on the above mentioned literature I found out that functional elements of controlling include planning, a comparison of planned and actual data, analyzing and monitoring differences, as well as providing information. Process controlling is ensuring transparency of processes, measurement and analysis of process performance. To be able to assess planning procedures, I interviewed Péter Miklósvölgyi, managing director of Debreceni Campus Nonprofit LLC. My goal was to get a realistic image concerning the company’s planning processes and objectives, furthermore, to define what information the director might need about catering in his work. In order to map the current controlling processes at the company, I did an in-depth interview with Anette Pásti, the company’s chief accountant so that I can familiarize myself with the controlling possibilities and observable data connected to accountancy. I got an insight into catering controlling processes during my interview with Péter Popovics Dr., who is the catering manager of the clubs run by the company. My aim was to reveal current controlling processes in catering, including their frequency and the data observed. After a brief description of the company, I applied the controlling functions defined in the literature in practice. I have worked out a plan for improving quality. I have analyzed and compared past years’ revenue and cost of goods sold at Kazánház Egyetemi Klub and Lovarda Egyetemi Kulurális és Konferenciaközpont. I compared performance in respect of the number of guests and employees, then identified major differences. As part of the information system I developed a form of a report, as well as a plan for the way and frequency of reporting. After the research, I formulated proposals for the possible ways of applying controlling functions and implementing a controlling approach.