Development of Controlling in Postindustrial Economy: Tools and Techniques
This article highlights the development of controlling in a historical retrospective. The periodization of controlling allocates two basic steps: 1accounting primitiveness (the priority control function of accounting, primary documents are financial statements); 2 accounting differentiation (emerge...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2016-05-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/2349 |
| _version_ | 1797919891088474112 |
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| author | Elena Nikolaevna Klochko Maria Sergeevna Rybyantseva Elena Anatolevna Oksanich |
| author_facet | Elena Nikolaevna Klochko Maria Sergeevna Rybyantseva Elena Anatolevna Oksanich |
| author_sort | Elena Nikolaevna Klochko |
| collection | DOAJ |
| description |
This article highlights the development of controlling in a historical retrospective. The periodization of controlling allocates two basic steps: 1accounting primitiveness (the priority control function of accounting, primary documents are financial statements); 2 accounting differentiation (emergence of double-entry accounting, complexity of the methodology, the emergence of information function and the science of accounting). The attention is paid to a contribution of national accounting schools (Italian, French, German, Anglo-American, Russian) to the formation and development of controlling. The main instruments of expeditious and strategic controlling are considered. Tools are considered in a section of management accounting and the administrative analysis. The attention is also paid to the indicator systems within the controlling. At application of not projective method, there is a search of the necessary decision thanks to overcoming the psychological inertia consisting in aspiration to solve a problem in the traditional way.
Keywords: strategic controlling, management accounting, administrative analysis
JEL Classifications: B15; M41; M3
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| first_indexed | 2024-04-10T13:52:30Z |
| format | Article |
| id | doaj.art-ce5fa38469ab4cf8bda36bbbce4346e6 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T13:52:30Z |
| publishDate | 2016-05-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-ce5fa38469ab4cf8bda36bbbce4346e62023-02-15T16:10:38ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-05-0161SDevelopment of Controlling in Postindustrial Economy: Tools and TechniquesElena Nikolaevna KlochkoMaria Sergeevna RybyantsevaElena Anatolevna Oksanich This article highlights the development of controlling in a historical retrospective. The periodization of controlling allocates two basic steps: 1accounting primitiveness (the priority control function of accounting, primary documents are financial statements); 2 accounting differentiation (emergence of double-entry accounting, complexity of the methodology, the emergence of information function and the science of accounting). The attention is paid to a contribution of national accounting schools (Italian, French, German, Anglo-American, Russian) to the formation and development of controlling. The main instruments of expeditious and strategic controlling are considered. Tools are considered in a section of management accounting and the administrative analysis. The attention is also paid to the indicator systems within the controlling. At application of not projective method, there is a search of the necessary decision thanks to overcoming the psychological inertia consisting in aspiration to solve a problem in the traditional way. Keywords: strategic controlling, management accounting, administrative analysis JEL Classifications: B15; M41; M3 https://www.econjournals.com/index.php/ijefi/article/view/2349 |
| spellingShingle | Elena Nikolaevna Klochko Maria Sergeevna Rybyantseva Elena Anatolevna Oksanich Development of Controlling in Postindustrial Economy: Tools and Techniques International Journal of Economics and Financial Issues |
| title | Development of Controlling in Postindustrial Economy: Tools and Techniques |
| title_full | Development of Controlling in Postindustrial Economy: Tools and Techniques |
| title_fullStr | Development of Controlling in Postindustrial Economy: Tools and Techniques |
| title_full_unstemmed | Development of Controlling in Postindustrial Economy: Tools and Techniques |
| title_short | Development of Controlling in Postindustrial Economy: Tools and Techniques |
| title_sort | development of controlling in postindustrial economy tools and techniques |
| url | https://www.econjournals.com/index.php/ijefi/article/view/2349 |
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