Zefektivnění – Centralizace controllingu ve společnosti L'Oréal Česká republika s. r. o

Controlling represents a comprehensive management system aimed at supporting the organization in achieving its strategic and operational objectives. A key role in this context is played by the centralization and harmonization of selected processes based on the principles of best practice. The aim of this thesis is to improve the efficiency of controlling in L'Oréal Czech Republic s. r. o. through centralization and harmonization using best-practice approaches. The empirical part is based on eight qualitative interviews conducted with representatives of all four divisions, complemented by an analysis of internal documents and publicly available sources. The research focuses on the organizational setup of controlling, the process of planning and reforecasting, and the area of reporting. The results show that controllers across divisions face a high administrative workload, heterogeneous processes and limited standardization. Several processes suitable for centralization were identified, particularly the approval flows RFA/OCA, the part of the P&L related to Gross Margin calculation, and the planning of foreign-exchange impacts. The thesis also highlights the benefits of introducing structured Q&A slots as a best-practice measure that increases efficiency. Finally, the thesis formulates recommendations aimed at improving standardization, reducing capacity burden, and strengthening the strategic role of controlling as a business partner.