STRATEGIC CONTROLING OF THE ENTERPRISE: ALGORITHM FOR CONSTRUCTION AND ORGANIZATION OF BUSINESS PROCESSES JEL: L10 УДК: 65.014.12
Main Article Content
Abstract
In conditions of economic instability, business entities are forced to demonstrate flexibility both in organizing the production process and in choosing methods for managing their activities. In this regard, there is aneed to use modern effective management methods, which include controlling.The article is devoted to the study of the process of building strategic controlling of an enterprise. The theoretical and practical aspects of building controlling at an enterprise, described in the works of the most famous domestic and foreign researchers in the field of controlling, are considered. The author's interpretation of the algorithm for constructing strategic controlling of an enterprise is presented. In addition, a model of strategic controlling of amodern enterprise has been developed in the context of main business processes.
Downloads
Article Details
References
Горелик О. М., Парамонова Л. А., Низамова Э. Ш. Управленческий учет и анализ. M. : Кнорус, 2016. 231 с. [Gorelik O. M. Paramonova L. A., Nizamova E. Sh. Management accounting and analysis. Moscow: Knorus, 2016. 231 р. (In Russ.)].
Карминский А. М., Фалько С. Г., Жевага А. А., Иванова Н. Ю. Контроллинг. М. : ИНФРА-М», 2023. 336 с. [Karminsky A. M., Fal'ko S. G., Zhevaga A. A., Ivanova N. Yu. Controlling. Moscow: INFRA-M, 2023. 336 р.
(In Russ.)].
Концепция контроллинга: Управленческий учет. Система отчетности. Бюджетирование / Horvath & Partners; пер. с нем. М. : Альпина Паблишер, 2009 269 с. [Horvath & Partners. Controlling concept: Management accounting. Reporting system. Budgeting. Translation from German, edited by V. Grigoriev. Moscow: Alpina Publisher, 2009. 269 р. (In Russ.)].
Соколов А. В. Особенности процедуры внедрения контроллинга на промышленном предприятии // Финансовый директор. 2007. № 4 [Sokolov A. V. Features of the procedure for implementing controlling at an industrial enterprise. Finansovyj direktor = Financial Director. 2007;4 (In Russ.)].