BUSINESS INFORM №1-2019

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Section: Management and Marketing
UDC 657.6
Katkova N. V., Tsyhanova О. S.
Classifying the Factors of Influence on Building of a System of Controlling at Industrial Enterprises (p. 427 - 435)
For the efficient functioning of the system of controlling there is a need for certain factors influencing its construction, which can be both positive and negative. The article is aimed at researching, generalizing and supplementing the existing classifications of the main factors influencing the construction and the efficient functioning of systems of controlling at industrial enterprises. In both theory and practice, there are many influences that depend on the external and the internal environment in which industrial enterprises operate. A generalization of these has allowed to suggest a classification of factors of influence on construction of system of controlling, dividing them into external and internal. The external factors should be considered by dividing them into seven groups: technological, economic, market, political, legislative, ecological and social, and the internal factors – by dividing them into five groups: production, strategic, personnel, organizational, financial. Given the above factors, an enterprise will have the opportunity to choose the best option to build a system of controlling, which would be more fully consistent with the operating conditions of an industrial enterprise.
Keywords: system of controlling, external environment, internal environment, classification, factors.
Fig.: 12. Bibl.: 14.

Katkova Natalia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Economic Analysis, Admiral Makarov National University of Shipbuilding (9 Heroiv Ukrainy Ave., Mykolaiv, 54025, Ukraine)
Email: [email protected]
Tsyhanova Оleksandra S. – Senior Lecturer, Department of Accounting and Economic Analysis, Admiral Makarov National University of Shipbuilding (9 Heroiv Ukrainy Ave., Mykolaiv, 54025, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Katkova, Natalia V., and Tsyhanova, Оleksandra S. (2019) “Classifying the Factors of Influence on Building of a System of Controlling at Industrial Enterprises.” Business Inform 1:427–435.

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