Issue №1, 2017

LOGIN      REGISTER

          

Formation of controlling system as an effective instrument of enterprise management

 

A. P. Shihverdiev, Federal State Budget Educational Institution of Higher Education «Syktyvkar State University named after Pitirim Sorokin» (Syktyvkar, Russia)

N. G. Krusser, Federal State Budget Educational Institution of Higher Professional Education "Ukhta State Technical University" (Ukhta, Russia)

N. A. Oganezova, Federal State Budget Educational Institution of Higher Education «Syktyvkar State University named after Pitirim Sorokin» (Syktyvkar, Russia)

Full article 

The article considers the methodological tools of controlling in the modern system of effective enterprise management. The concepts of controlling, the comparative characteristics of operational and strategic controlling, the main tools of types of controlling, the role of controlling in improving the efficiency of management processes, the implementation of the functions of controlling service in the system of strategic and operational management of the organization are presented. A system of organizational and functional interaction of controlling services has been developed that allows, with the help of the feedback effect, to assess the feasibility of the selected strategic development plan and make recommendations to the management of the enterprise.

Keywords: management, managerial influences, controlling, controlling concepts, controlling cycle, operational and strategic controlling

References

  1. Bashkatova Yu.A. I. Kontrolling [Controlling]. - M .: Izdatel'skiy tsentr YEAOI, 2008. 108 p.
  2. Blinov A.O., Shikhverdiyev A.P., Ugryumova N.V. Protsessnoye upravleniye promyshlennymi predpriyatiyami: korporativnoye upravleniye i innovatsionnoye razvitiye ekonomiki Severa [Process management of industrial enterprises: the essence and implementation of the tasks of process management] // Bulletin of the research center of corporate law, management and venture capital of Syktyvkar State University, 2013. № 2. pp. 55-67. (In Russ) Available at: http://vestnik-ku.ru/articles/2013/2/6.pdf (accessed: 15.03.2017).
  3. Bol'shoy entsiklopedicheskiy slovar' / gl. Red. A.M. Prokhorov. - 2 izd. - M .: Entsiklopediya GlossEK, Available at: http://www.glossary.ru (accessed: 20.02.2017).
  4. Galkina Ye. V. Audit effektivnosti i kontrolling v innovatsionnom protsesse [Audit of efficiency and controlling in the innovation process] // Auditorskiye vedomosti. 2008. № 4. pp.10-18.
  5. Karmanova V.A. Razrabotka i vnedreniye mekhanizma kontrollinga v promyshlennoy organizatsii [Development and introduction of the controlling mechanism in the industrial organization (by the example of the processing enterprises of precious metals)]: avtoref. dis . ... kand . ekon . nauk . - M., 2004. 26 p.
  6. Karminskiy A.M. Kontroling v biznese. Metodicheskiye i prakticheskiye osnovy postroyeniya kontrollinga v organizatsiyakh [Kontroling v biznese. Metodicheskiye i prakticheskiye osnovy postroyeniya kontrollinga v organizatsiyakh]. - M.: Finansy i statistika, 1998. 328p.
  7. Latfullin G. Teoriya organizatsii [Theory of organization]. - SPb.: Piter Print, 2004.115p.
  8. Martynchik, S. A. Upravlencheskiy uchet v sisteme kontrollinga [Management accounting in the controlling system] // MSFO i MSA v kreditnykh organizatsiyakh. 2007. № 3. pp. 25-38.
  9. Meskon M.X. Osnovy menedzhmenta [Fundamentals of management]. - M .: Delo, 2000. 369s.
  10. Mukhomedzyanov Ye. V. Kontrolling kak funktsiya upravleniya predpriyatiyem [Controlling as a function of enterprise management] // Vestnik MGTU. 2006. № 4. pp. 19-26.
  11. Popchenko Ye.L. Biznes-kontrolling [Business Controlling]. - M .: Al'fa-Press, 2006. 239p.
  12. Smirnov E.A. Osnovy teorii organizatsii [Fundamentals of the theory of organization]. - M .: Audit, YUNITI, 1998. 215 p.
  13. Controlling an der TU Wien // http://www.tuwien.ac.at/pce/public/controlling.html; Schindlbeck, K. IT-Kompaktkurs "Unternehmensfuhrung. Folge 12." Controlling I / K. Schindlbeck URL: http://www.fh-deggendorf.de/doku/fh/meile/bachelor/lehre/uf/f12/gliederung.htm (дата обращения: 15.03.2017).
  14. Koch, C. Welches Controlling benotigen Nonprofit-Organisationen? URL: http://www.socialnet.de/materialien/rw_npocontrolling.html (дата обращения: 15.03.2017).

For citation: Shihverdiev A. P., Krusser N.G., Oganezova N. A. Formation of controlling system as an effective instrument of enterprise management // Corporate governance and innovative economic development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Capital of Syktyvkar State University. 2017. № 1. P. 23-38.