TYPES OF CONTROLLING IN THE MANAGEMENT SYSTEM OF INDUSTRIAL ORGANIZATION
УДК 005.6
Abstract
The formation of various types of controlling systems in the management system of industrial organizations acts as the most important economic direction of modern reality, which is primarily caused by the constant growth of difficulties arising in the system of market relations. Controlling acts as a kind of stimulant in relation to managerial processes, which one way or another allows you to «notify» the management of an organization (including industrial) about a potential failure in its work, and the target setting of controlling is precisely to report a «signal» about ongoing changes.
The article discusses the main types of controlling, which are reflected in modern literature. At the same time, it is determined that there is no such type of it as «controlling counterparties», as a result of which the author's definition of this term is formed. It is proposed to understand it as a system that ensures control of customers of industrial products, as well as suppliers, in order to prevent delays in payments, optimize the credit policy in relation to organizations that delay payment, which, in turn, causes additional financial losses associated with the diversion of funds.
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