BUSINESS INFORM №5-2015

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42

Section: Management and Marketing
UDC 336.7
Pugarska N. B.
Role of Controlling in the Organizational Structure of Bank (p. 259 - 264)
The article is aimed to define the role of controlling service in the organizational structure of bank. Based on an analysis of recent publications, the main conceptual approaches to interpretation of controlling have been researched, its objectives, tasks and functions have been determined in relation to the specificity of bank activities. The role of controlling in the process of management has been analyzed. The author's vision as to position of the controlling service in the organizational structure of banking organization has been presented. The basic task of controlling at the bank has been formulated, a list of core functions, which are necessary to achieve these tasks, has been determined. On the basis of analysis and comparison of the conceptual principles of accounting, information and managerial approaches to controlling, the need for their organic unity has been proved. This will provide for achieving synergies and an additional increase of efficiency in functioning of a banking organization. High resource intensity of processes related to search, processing and analysis of managerial information suggests that the output of activity of controlling service should be clear, relevant and analytically useful for managerial decision-making. This predetermines the perspective of further research to develop a system of indicators of controlling the bank in terms of securing its target management.
Keywords: bank management, controlling, management system, organizational structure, controlling entity, controlling service
Fig.: 2. Tabl.: 1. Bibl.: 11.

Pugarska Natalia B. – Postgraduate Student, Department of Banking, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pugarska, Natalia B. (2015) “Role of Controlling in the Organizational Structure of Bank.” Business Inform 5:259–264.

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