Theoretical and Methodological Principles of Developing Translational Capabilities of Controlling in Ensuring Sustainable Development of the Enterprise
The aim of the article is to study the role of controlling in modern system of social, ecological, economic relations and assess its capabilities in ensuring sustainable development of a business unit. Under these conditions the concept of controlling should focus on the development of translatio...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2016-08-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2016-3_0-pages-219_227.pdf |
| Summary: | The aim of the article is to study the role of controlling in modern system of
social, ecological, economic relations and assess its capabilities in ensuring
sustainable development of a business unit. Under these conditions the
concept of controlling should focus on the development of translational
capabilities, which provides for the extension of accounting and analytical
support functions forming the information environment of the data bank and
the knowledge base of management of future events. Taking into account
the new management philosophy, it is appropriate to consider controlling
as a socio-economic cross-functional management technology, which
forms the information space supporting operational, tactical and strategic
management by using the mechanism of internal management actions of
the reflex nature aimed at sustainable development of the enterprise. There
proposed a new direction of the controlling concept based on the philosophy
of sustainable development of the enterprise and includes the following
translational components: basic and auxiliary business processes; centers of
responsibility in the system of business architecture, planning and budgeting
systems, motivational tools. In view of the basic management functions the
following destination controlling elements are identified: the modeling of
the organizational structure of the enterprise as a system of hierarchically
dependent business units; formation of a system of operational and
strategic planning; development of a tool support system (control values), which allows creating a multilevel system to control achievement of
strategic goals and detection of deviations. There proposed a mechanism
of forming the information environment of controlling, which includes six
interrelated informative components – planning, organizing, monitoring,
analysis, regulation consulting, which allows to bridge gaps in information
communications in the control system in a single contour of controlling.
There presented a model of conceptual environment of controlling in the
system of sustainable development management, which serves as the
theoretical basis for building the organizational structure of the subdivision
of controlling at the enterprise and a methodological basis for accounting
and analytical support of management functions and the formalization of the
controlling procedures. This made it possible to form the priority objectives
of controlling: growth of the enterprise market value; formalization of the
evaluation and management of risks; creation of conditions for further
development of the controlling system in the information society. |
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| ISSN: | 2222-0712 2311-1186 |