On the interpretation of the terms "smart control" and "smart controlling" in the organization of state preventive control
Автор: Altukhova N.F., Azmanova E.G.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы - финансы, денежное обращение и кредит
Статья в выпуске: 11 (278), 2024 года.
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The article discusses controversial approaches to the interpretation of the terms SMART control and SMART controlling. It has been revealed that it is more appropriate to use the term SMART controlling. The characteristics of the tools for its functioning are presented. The need for the practical application of the term SMART controlling in organizing state preventive smart control using the resources of the digital environment has been proven.
Smart control in the public sector, financial controlling, electronic smart control, electronic budget, digitalization of public finances
Короткий адрес: https://sciup.org/170207698
IDR: 170207698 | DOI: 10.24412/2072-4098-2024-11278-14-20
