Controlling as an Effective Enterprise Management Tool

Olena Sova ()
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Olena Sova: National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Oblik i finansi, 2019, issue 4, 119-123

Abstract: An important condition for ensuring the successful operation of the enterprise and its profitable activities is using the effective management methods. One such method is the introduction of a controlling system for the implementation of tasks of tactical and strategic management. The purpose of the article is to provide proposals for the formation of a modern concept of controlling based on a new management paradigm, which ensures the enterprise's long-term dynamic development. Based on the analysis of literary sources, the author found that controlling connects, coordinates, coordinates, controls the activity of all functional units of the enterprise in order to adapt their activity to changing external conditions, and provides informational support for making optimal management decisions. The article systematizes the functions of controlling, through which the planned tasks of the organization's activity are achieved. The stages of construction of the system of controlling at the enterprise for the development and realization of rational development goals are investigated. The system envisages a clear adherence to the principle of compliance of powers with the types of managerial influences, the principle of unity of goals, the principle of subordination of methods and forms of activity to the tasks of enterprise management. In order to ensure the efficient operation of the enterprise and obtain a positive financial result, it is advisable to pay attention to the tools and methods of controlling. Controlling is substantiated as a modern management concept based on the basic principles of the new paradigm. The new management paradigm is characterized by the following basic features: an enterprise is viewed as an open system in interaction with its external environment; the main purpose of the activity is to meet the needs of consumers in quality goods and services; there is an increase in the value of intellectual work in the team.

Keywords: control; controlling; enterprise management; expenses; income; profit; management accounting (search for similar items in EconPapers)
JEL-codes: G34 M10 M21 P41 (search for similar items in EconPapers)
Date: 2019
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