BUSINESS INFORM №6-2015

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36

Section: Management and Marketing
UDC 658
Makarenko T. Y.
Theoretical Bases of the Conception of Residual Profits and its Use as a Tool for Behavior Controlling (p. 209 - 214)
The main aim of this article is to explore the theoretical bases of the concept of residual profit and characteristics of its use as a tool for behavior controlling in the enterprise. The essence of indicator and key aspects of its calculating have been determined. Based on statements of the Preinreich-L?cke theorem, use of indicators of residual profit in making investment decisions, assessing the value and motivation of staff has been substantiated. The information and motivational functions of the indicator have been identified and examined. The four forms of compliance of indicators of residual profit with the criterion of goal congruence have been analyzed: weak, strong, moderate, and advanced. It has been proven, that compliance with the criterion of goal congruence when selecting the key performance indicator helps to harmonize interests of investors and managers, allows to reduce the conflict of interests and motivate managers to take effective administrative decisions.
Keywords: performance indicator, residual profit, Preinreich-L?cke theorem, behavior controlling, goal congruence
Fig.: 1. Formulae: 7. Bibl.: 14.

Makarenko Tetiana Yu. – Senior Lecturer, Department of Corporate Finance and Controlling, 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:
Makarenko, Tetiana Yu. (2015) “Theoretical Bases of the Conception of Residual Profits and its Use as a Tool for Behavior Controlling.” Business Inform 6:209–214.

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