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Theory and Practice of Introducing a Controlling System in the Context of Information Economy
Shevtsiv L. Y., Nepevna B. O., Shevtsiv A. B.

Shevtsiv, Liubov Yu., Nepevna, Bohdana O., and Shevtsiv, Anna B. (2019) “Theory and Practice of Introducing a Controlling System in the Context of Information Economy.” Business Inform 10:244–252.
https://doi.org/10.32983/2222-4459-2019-10-244-252

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 2

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UDC 338.658:005

Abstract:
The article is aimed at studying theoretical and practical approaches to defining the place of controlling in the organizational structure of enterprise, as well as building an algorithm for its introduction in the enterprise. Approaches to the definition of the concept of «controlling» are generalized. The need for application of controlling in industrial enterprises, taking into account internal and external factors in the context of sustainable development, is substantiated. The reasons for the introduction of controlling in Ukraine and the purposes of using its instruments and mechanisms are characterized. The main tasks of operational and strategic controlling are defined. Both German and Ukrainian experience of application of controlling and the advantages of adaptation in the national enterprises are analyzed. The article describes the main problems faced by enterprises in the formation of organizational structure, and later, in the introduction of controlling. It is proposed to build a controlling system based on the developed algorithm of actions. The essence of the three stages of the algorithm is described. The positive and negative aspects of the introduction of controlling are defined. It is concluded that controlling, as a key and effective management element, will facilitate the following: improving the efficiency of the financial and economic activities of enterprises and strengthening their financial situation; formation of modern conceptual foundations for the management of the enterprise among managers; improving the enterprise’s management system by identifying and eliminating bottlenecks and targeting the enterprise's operations. The introduction of controllings based on IT technology and integrated business computerization will provide enterprise management with the accounting-analytical information they need to implement management in the long term.

Keywords: controlling, controlling system, operational controlling, strategic controlling, managerial decisions, controlling tasks, algorithm.

Fig.: 8. Tabl.: 1. Bibl.: 12.

Shevtsiv Liubov Yu. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Nepevna Bohdana O. – Student, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Shevtsiv Anna B. – Candidate of Sciences (Economics), Financial Director, VEEM-Metalavtoprom LLC (149g Zelena Str., Lviv, 79000, Ukraine)
Email: [email protected]

List of references in article

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