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Development of a Model of Strategic Controlling for Confectionery Enterprises in the Conditions of Anti-Crisis Management
Lagodiienko N. V., Ivanchenkov V. S., Horobets I. I.

Lagodiienko, Nataliia V., Ivanchenkov, Viacheslav S., and Horobets, Iryna I. (2020) “Development of a Model of Strategic Controlling for Confectionery Enterprises in the Conditions of Anti-Crisis Management.” Business Inform 12:271–279.
https://doi.org/10.32983/2222-4459-2020-12-271-279

Section: Economic and Mathematical Modeling

UDC 658.14

Abstract:
Ensuring the harmonious economic development of enterprises in leading sectors of the economy requires constant monitoring of the objectives and the availability of a plan to combat potential crises at various levels of management. The experience of implementing the tools of operational and strategic controlling in enterprises shows a significant increase in the level of competitiveness, improving the forecasting of rapid response to such a problem. The purpose of this article is development of an improved model of analysis and forecasting of the probability of crisis and bankruptcy for the enterprises in confectionery industry. The article analyzes the confectionery industry of Ukraine. The main problems and prospects of the industry development are identified. Strategic controlling as a tool of crisis management is considered. The model of the analysis and forecasting of probability of a crisis situation and bankruptcy at the enterprises of the industry is developed. In contrast to the existing ones, the proposed model for confectionery companies considers the importance of financial indicators in the dynamics, as well as takes into account the external factors of the country (political and social environment). The main advantage is that it is designed for domestic enterprises and allows to take into account their quality indicators and the specifics of activities, as well as the macroeconomic situation in the country. The universality of the indicator of financial condition assessment is that it can be applied both to joint-stock companies (participants of stock exchanges, foreign economic activity) and to enterprises that do not operate in the stock market and are not engaged in foreign economic activity (the first part of the formula). A confectionery company can successfully fight competition only if effective controlling is applied. The calculation of indicators according to the proposed model in a few years will help to predict the threat of a crisis in order to timely implement the necessary management measures to address current problems and avoid them in the future. Preventive anti-crisis management with the use of operational and strategic controlling tools will ensure the implementation of goals and increase the efficiency of the company's management.

Keywords: anti-crisis management, strategic controlling, financial coefficients, anti-crisis management models.

Fig.: 1. Tabl.: 1. Formulae: 10. Bibl.: 20.

Lagodiienko Nataliia V. – Doctor of Sciences (Economics), Associate Professor, Senior Lecturer, Department of Accounting and Taxation, Mykolayiv National Agrarian University (9 Heorhiia Honhadze Str., Mykolaiv, 54020, Ukraine)
Email: [email protected]
Ivanchenkov Viacheslav S. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing, Odesa National Academy of Food Technology (112 Kanatna Str., Odesa, 65039, Ukraine)
Email: [email protected]
Horobets Iryna I. – Assistant, Department of Management, International University of Business and Law (37a 49-th Khersonskoi Hvardiiskoi dyvizii Str., Kherson, 73039, Ukraine)
Email: [email protected]

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