Theoretical and methodical approaches for control introduction in the managem ent system of industrial organization
Currently, the provision of mainly intensive economic growth in industries is of strategic importance for Russian economy, the solution of which is impossible without the increase of management process efficiency using modern tools, with a unique character including controlling systems. The aim of the study was to systematize theoretical approaches to controlling for their further application in practice. A set of scientific methods was used during the study: analysis and synthesis, system approach, comparison, abstraction, historical method, induction and deduction, generalization and formalization. The authors carried out the periodization of controlling development overseas with the identification of its evolution main stages; they systematized the basic approaches to determine the essence of controlling, which allowed to formulate the contents of its three basic concepts in accordance with evolutionary development. The reasons of various conceptual approaches existence in Russia are the incidents of the term translation, the study of controlling by the experts from different branches of knowledge, and an insufficient filling of training programs with controlling disciplines. The study of controlling essence made it possible to identify the totality of the tasks and the functions performed before it in interrelation and interdependence. The separation of industrial enterprise functioning features that affect the organization of management processes made it possible to conclude that it is necessary to use controlling at all stages of the operational and investment cycles, to integrate it into the management and accounting system, with the definition of a sufficient number of subjects and objects. The work has systematized the existing approaches to the classification of controlling and the author's classification, was proposed taking into account the characteristics of industrial enterprises, as well as the controlling system model that emphasizes the need to take into account external and internal factors, the introduction of controlling in the company management system. It is recommended to use theoretical and methodical research results to train experts in the field of economics and management, as well as in real practice of industrial enterprises.
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