Controlling and management
Court Expert: Controlling
A court expert in the area of controlling is appointed when there is a need, among others, to assess the financial condition of an enterprise, the profitability of a transaction, or the justification for carrying out transactions/investment projects. Since controlling is closely related to managerial accounting, the areas in which a controlling expert provides opinions can be equated with those of an expert in managerial accounting.
Examples of issues that may be subject to expert opinion in the area of controlling:
- The impact of a given event on the financial condition of the enterprise;
- The result of transaction X;
- The margin achieved on a given transaction;
- Comparison of margins realized with different contractors;
- Comparison of prices used in transactions with different contractors;
- Assessment of whether the occurrence of a specific economic event (e.g., implementation of an investment project, execution of a contract) caused financial damage;
- Determination of the amount of damage caused by the occurrence of an economic event;
- Correctness of the decision-making process regarding the implementation of a given economic undertaking, especially of an investment nature.
Court Expert: Enterprise Management
A court expert in the area of enterprise management is appointed when there is a need to assess selected business decisions/economic events and their impact on the company’s situation. Opinions from this area cover not only strictly financial matters but also organizational issues in qualitative terms (e.g., the impact of changes in organizational structure on the production process).
Examples of issues that may be subject to expert opinion in the area of enterprise management:
- Assessment of whether the document flow related to the execution of contract X in company Y was correct;
- Assessment of whether the declaration of a pandemic state in the country affected the possibility of timely contract execution assuming proper organization of processes within the enterprise.
Court Expert: Economics and Management
An expert in economics and management appears to have very broad competencies in issuing opinions, as the field covers enterprise management, controlling, managerial accounting, economic analysis of enterprises, microeconomics, and macroeconomics.
Examples of issues that may be subject to expert opinion in the area of economics and management:
- Indicating what level of fuel price increase a rationally operating entrepreneur could expect in 2022;
- Assessment of whether a document prepared by company X constitutes a complete and correct business concept for the planned activity;
- Assessment of whether the rate applied by entity X for the purchase of agricultural produce in the indicated period was a market rate.
