BUSINESS INFORM №5-2014

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46

Section: Economics of Enterprise
UDC 658.5.012.7
Dzoba V. B.
Conceptual Grounds of Formation of the Controlling System at Enterprises (p. 255 - 260)
The article studies existing approaches to the concept of controlling. It shows that despite the existing scientific and practical developments, the issues of the common concept of controlling in the enterprise management system are still insufficiently studied and are under discussion. The article offers author’s own concept of controlling. Controlling is defined as a management sub-function directed at controlling of the financial and economic sphere of an enterprise with the aim of qualitative and operative information support of managerial processes. In order to identify conceptual grounds of controlling, the article identifies principles, clarifies factors that influence controlling, identifies subjects and objects of controlling and systemises criteria and methods of controlling. The offered conceptual grounds provide a possibility to increase quality and efficiency of managerial decisions and facilitate improvement of the financial state of an enterprise. Further studies should be directed at detailed elaboration of each element of the concept.
Keywords: concept, controlling, principles, factors, subjects, objects, criteria, methods, means
Fig.: 1. Tabl.: 1. Bibl.: 19.

Dzoba Volodymyr B. – Senior Lecturer, Department of Finance, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Dzoba, Volodymyr B. (2014) “Conceptual Grounds of Formation of the Controlling System at Enterprises.” Business Inform 5:255–260.

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