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BUSINESS INFORM №10-2014

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61

Section: Management and Marketing
UDC 658
Kronikovskyi D. O.
The Structure of the Controlling and Management Interaction (p. 372 - 375)

The notion of «controlling» has evolved to the modern understanding conceptually. Nowadays controlling is associated with an enterprise management system. The article is aimed at analyzing of basis of the evolutionary development of controlling. It is important also to distinguish between the modern controlling and the management and to explore their structural and informational communication. The comparative analysis of the controlling and management was conducted with consideration of the following: purpose; subsystems of the function that provide achieving of goals; actors and resources; objects; structure of the management system. The general structure of controlling, the methodological structure of the controlling execution, synchronous interaction of the controlling information flows and management of the enterprise were identified. It was determined that controlling is a kind of a self-regulation mechanism at the enterprise, providing feedback in the control circuit. It does not replace the management, but moves it to a new level. Therefore it's worth to consider controlling as an integration and coordination system. The controlling service does not provide for what namely should be planned, but renders advising of how and when some planning should be done.
Keywords: controlling, management, interaction, information flows, evolution, conceptions
Fig.: 3. Tabl.: 2. Bibl.: 9.

Kronikovskyi Dmytro O. – Candidate of Sciences (Engineering), Associate Professor, Lecturer, Department of Automatic Control Processes, National University of Food Technologies (68 Volodymyrska Str., Kyiv, 01601, Ukraine)
Email: kronikovsky@gmail.com

Article is written in Ukrainan
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Reference to this article:
Kronikovskyi, Dmytro O. (2014) “The Structure of the Controlling and Management Interaction.” Business Inform 10:372–375.


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