Concept of controlling in the process of generating strategic information

Анотація

The article critically analyzes the literature and finds that the definition of the term «controlling» combines two components: controlling as a philosophy and controlling as a tool. It is proved that the main purpose of controlling is to focus the management process on achieving the objectives of financial and economic activities of the enterprise and information support of related management decisions. The main differences between strategic and operational controlling are given. The place of controlling in the enterprise management system has been determined, therefore the controlling system should be appropriate and operative, as the speed of making managerial decisions affects the efficiency of the enterprise. It is proved that the decision-making process based on the indicators of the controlling system is inextricably linked with the speed of the process itself and responding to changes in the internal and external environment of the enterprise. The controlling system must be continuous in time (characterized by repeatability of elements) and multi-stage. It is determined that one of the most significant differences between controlling and accounting is the direction of its information flow. In the process of implementation of all stages of controlling it is important to use the following tools: the formation of «fair value» of the entity; budgeting of the enterprise as its stages and all activities in general; use of a system of balanced scores; receiving, processing, transmitting, storing and displaying information to make effective management decisions by means of accounting; control over the effectiveness of socially responsible activities. When developing a business management system, it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. The main source of such information is reporting, auxiliary – the entire database of the enterprise and formed on its basis financial, tax and statistical reporting. The information in the controlling system is cyclical and its main source is accounting and information support in the form of accounting documents.

Класифікація

Ідентифікатори

Схожі роботи