The research of structural components of controlling's system at enterprise
Автор: Mukhina Evgenya R.
Журнал: Вестник Пермского университета. Серия: Экономика @economics-psu
Рубрика: Экономика и управление предприятием
Статья в выпуске: 4 (23), 2014 года.
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In modern terms positioning the role of strategic planning leads to importance of questions of enterprise management, development management concepts. Controlling is one of management concepts. It is the interaction of such sciences like economics, management, planning, accounting, economic analysis Set of conceptual areas, a significant number of definitions of controlling, the absence of evidence-based approaches to the organization controlling the company talk about the need of additional study and systematization. Low utilization possibilities of controlling associated with lack of theoretical and methodological developments for the maintenance of enterprises, defined the purpose of work, the relevance of which is not in doubt. Scientific novelty of the research lies in the development of theoretical propositions controlling. That provides a conceptual understanding about controlling. Also it allows to rise flexibility, adaptability information field. The article defines the directions of characterizing the terminology field controlling. Approaches to the definition of different categories of foreign and Russian researchers "controlling" are analyzed. By systematizing scientific approaches author's definition of the term "controlling" is proposed. According to the author's opinion controlling is a subsystem of enterprise management system. It has aim as the information management team by serving as analysis, forecasting, accounting, control and organization. The structure of controlling is analyzed. The authors conducted a study of selected elements of controlling system. Functional, structural, regulatory, informational, methodological, systematic approaches are used.
Controlling, concept, the elements of controlling, the structure of system of controlling, approach
Короткий адрес: https://sciup.org/147201433
IDR: 147201433