Formation and development of the controlling system at industrial enterprises
The article investigates and substantiates the need to use the controlling system in the practice of domestic enterprises, identifies its characteristic components and proposes methodological tools that will timely adjust the activities of the enterprise in the process of its production and economic...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2021-03-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/228929 |
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| _version_ | 1850166560085245952 |
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| author | K.O. Buzhymska I.M. Tsaruk |
| author_facet | K.O. Buzhymska I.M. Tsaruk |
| author_sort | K.O. Buzhymska |
| collection | DOAJ |
| description | The article investigates and substantiates the need to use the controlling system in the practice of domestic enterprises, identifies its characteristic components and proposes methodological tools that will timely adjust the activities of the enterprise in the process of its production and economic activities. The formation and development of controlling systems and tools, which includes the constant collection and processing of information used to make both operational and strategic management decisions is one of the areas of improving management in industrial enterprises. The concept of «controlling» as the basis of the concept of effective management of an industrial enterprise is specified. The author provides the definition of controlling as a functionally separate sphere of economic activities at the enterprise, associated with the implementation of financial and economic function in management for making operational and strategic decisions. The article describes the main purpose of the introduction of controlling in enterprises, which is to build an effective system for making, implementing, monitoring and analyzing management decisions in the enterprise. The basic postulates of the modern philosophy of controlling are formulated through the interrelation of directions of growth of efficiency of activity of the enterprise as a whole and its divisions. The characteristic features of the concept of controlling are substantiated, among which the most important is orientation to the future, i.e. it is noted that controlling, using management information, seeks to reduce the uncertainty of the future and adapt the company to ever-changing conditions. According to the results of the study, a number of tasks are identified that need to be solved by implementing controlling at the enterprise, the main of which are: optimization of management of the organizational structure of the enterprise; organization of an effective system of accounting for transactions and results; introduction of systems of planning, control and analysis of activity; ensuring staff motivation in improving the efficiency of the enterprise; automation of accounting systems and enterprise management. The effective aspects of the controlling system functioning are determined and the newest controlling concepts that can be successfully used at domestic industrial enterprises are substantiated. |
| format | Article |
| id | doaj-art-e36ddc4ec5464dcf86ee77ca530ba9a4 |
| institution | OA Journals |
| issn | 2664-245X 2664-2468 |
| language | English |
| publishDate | 2021-03-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Економіка, управління та адміністрування |
| spelling | doaj-art-e36ddc4ec5464dcf86ee77ca530ba9a42025-08-20T02:21:24ZengZhytomyr Polytechnic State UniversityЕкономіка, управління та адміністрування2664-245X2664-24682021-03-011953710.26642/ema-2021-1(95)-3-7Formation and development of the controlling system at industrial enterprisesK.O. Buzhymskahttps://orcid.org/0000-0002-4196-7993I.M. Tsaruk https://orcid.org/0000-0002-9628-3257The article investigates and substantiates the need to use the controlling system in the practice of domestic enterprises, identifies its characteristic components and proposes methodological tools that will timely adjust the activities of the enterprise in the process of its production and economic activities. The formation and development of controlling systems and tools, which includes the constant collection and processing of information used to make both operational and strategic management decisions is one of the areas of improving management in industrial enterprises. The concept of «controlling» as the basis of the concept of effective management of an industrial enterprise is specified. The author provides the definition of controlling as a functionally separate sphere of economic activities at the enterprise, associated with the implementation of financial and economic function in management for making operational and strategic decisions. The article describes the main purpose of the introduction of controlling in enterprises, which is to build an effective system for making, implementing, monitoring and analyzing management decisions in the enterprise. The basic postulates of the modern philosophy of controlling are formulated through the interrelation of directions of growth of efficiency of activity of the enterprise as a whole and its divisions. The characteristic features of the concept of controlling are substantiated, among which the most important is orientation to the future, i.e. it is noted that controlling, using management information, seeks to reduce the uncertainty of the future and adapt the company to ever-changing conditions. According to the results of the study, a number of tasks are identified that need to be solved by implementing controlling at the enterprise, the main of which are: optimization of management of the organizational structure of the enterprise; organization of an effective system of accounting for transactions and results; introduction of systems of planning, control and analysis of activity; ensuring staff motivation in improving the efficiency of the enterprise; automation of accounting systems and enterprise management. The effective aspects of the controlling system functioning are determined and the newest controlling concepts that can be successfully used at domestic industrial enterprises are substantiated.http://ema.ztu.edu.ua/article/view/228929controllingsustainable developmentfunctions and methods of managementcompetitivenessmanagement processesprofitmanagement accounting |
| spellingShingle | K.O. Buzhymska I.M. Tsaruk Formation and development of the controlling system at industrial enterprises Економіка, управління та адміністрування controlling sustainable development functions and methods of management competitiveness management processes profit management accounting |
| title | Formation and development of the controlling system at industrial enterprises |
| title_full | Formation and development of the controlling system at industrial enterprises |
| title_fullStr | Formation and development of the controlling system at industrial enterprises |
| title_full_unstemmed | Formation and development of the controlling system at industrial enterprises |
| title_short | Formation and development of the controlling system at industrial enterprises |
| title_sort | formation and development of the controlling system at industrial enterprises |
| topic | controlling sustainable development functions and methods of management competitiveness management processes profit management accounting |
| url | http://ema.ztu.edu.ua/article/view/228929 |
| work_keys_str_mv | AT kobuzhymska formationanddevelopmentofthecontrollingsystematindustrialenterprises AT imtsaruk formationanddevelopmentofthecontrollingsystematindustrialenterprises |