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Objects and Subjects of Operational Control at Industrial Enterprises
Starenka O. M.

Starenka, Olha M. (2021) “Objects and Subjects of Operational Control at Industrial Enterprises.” Business Inform 4:176–182.
https://doi.org/10.32983/2222-4459-2021-4-176-182

Section: Accounting and Auditing

UDC 657.633:334.716

Abstract:
In modern conditions of management, operational control at Ukrainian industrial enterprises should be present at all levels of management. For the efficient functioning of the operational control system, it is necessary to clearly understand the essence of its objects and subjects. Therefore, the article analyzed and summarized the views of different scientists regarding the essence of these concepts. It is defined that the subject of operational control is a structural unit or employee which should provide information about the actual state of the controlled object in a short time, prevent the occurrence of violations in real time, eliminate negative consequences so that this does not affect the final result of the economic activity of the enterprise. The levels of subjects of operational control, which are allocated depending on the involvement in the process of operational control, are suggested as follows: minimum, medium, maximum. The application of the proposed order will facilitate the receipt of the necessary operational information in real time by all interested parties and increase the efficiency of operational control directly where business operations are carried out. The objects of operational control were specified taking into account the needs of the management system, their classification was closer defined on such grounds as types of objects, composition of objects. The need to consider the objects of the operational control system in the context of economic processes is substantiated. The use of the proposed approaches to objects and subjects of operational control will contribute to the proper distribution of responsibilities for carrying out control, improving the quality and reliability of information, efficiency of enterprise management as a basis for making managerial decisions.

Keywords: subject of control, subject of operational control, internal control, operational control, industrial enterprise, operational controller.

Fig.: 2. Bibl.: 13.

Starenka Olha M. – Candidate of Sciences (Economics), Senior Lecturer, Department of Accounting and Auditing, Odesa National Economic University (8 Preobrazhenska Str., Odesa, 65082, Ukraine)
Email: [email protected]

List of references in article

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Akhmetshin, E. M. et al. “Internal control system in enterprise management : analysis and interaction matrices“. European Research Studies Journal. 2018. https://www.ersj.eu/dmdocuments/2018_XXI_2_56.pdf
Koshkarov, S. A., Bachynskyi, V. I., and Kutsyk, P. O. Vnutrishnyohospodarskyi operatyvnyi oblik i kontrol u systemi upravlinnia diialnistiu vyrobnychykh pidpryiemstv [Internal Operational Accounting and Control in the Management System of Production Enterprises]. Chernivtsi: Zoloti lytavry, 2012.
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Butynets, T. A. “Vnutrishnii kontrol: elementy orhanizatsii systemy“ [Internal Control: Elements of System Organization]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, no. 2 (2008): 21-42. DOI: https://doi.org/10.26642/pbo-2008-2(11)-21-42
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Burtsev, V. V. “Sistema vnutrennego finansovogo kontrolya kommercheskoy organizatsii“ [Internal Financial Control System of a Commercial Organization]. Audit i finansovyy analiz, no. 1 (2004): 83-169.
Lipych, L. G. et al. “Identificating subject or the operational control“. Finansovo-kredytna diialnist: problemy teorii ta praktyky. 2017. http://fkd.ubs.edu.ua/index.php/fkd/article/view/2564/2598
Vyhovska, N. H. Hospodarskyi kontrol v Ukraini: teoriia, metodolohiia, orhanizatsiia [Economic Control in Ukraine: Theory, Methodology, Organization]. Zhytomyr: ZhDTU, 2008.
Valuyev, B. I. et al. Operativnyy kontrol ekonomicheskoy deyatelnosti predpriyatiya [Operational Control of the Economic Activity of the Enterprise]. Moscow: Finansy i statistika, 1991.

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