Problems and prospects of implementation controlling as a modern enterprise management tool
The article includes problematic aspects implementation of the introduction of controlling in the enterprise. Identified the basic approaches and principles of organizations and implementation controlling. Described the basic problem faced by enterprises in the during organization and implementation...
Gespeichert in:
| Datum: | 2016 |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | English |
| Veröffentlicht: |
Інститут економіки промисловості НАН України
2016
|
| Schriftenreihe: | Економічний вісник Донбасу |
| Schlagworte: | |
| Online Zugang: | http://dspace.nbuv.gov.ua/handle/123456789/114904 |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| Zitieren: | Problems and prospects of implementation controlling as a modern enterprise management tool / N. Mykhaylychenko, A. Tokareva // Економічний вісник Донбасу. — 2016. — № 4 (46). — С. 75–78. — Бібліогр.: 10 назв. — англ. |
Institution
Digital Library of Periodicals of National Academy of Sciences of Ukraine| id |
irk-123456789-114904 |
|---|---|
| record_format |
dspace |
| spelling |
irk-123456789-1149042017-03-20T03:02:25Z Problems and prospects of implementation controlling as a modern enterprise management tool Mykhaylychenko, N. Tokareva, A. Finance The article includes problematic aspects implementation of the introduction of controlling in the enterprise. Identified the basic approaches and principles of organizations and implementation controlling. Described the basic problem faced by enterprises in the during organization and implementation controlling. Considered problems arising in case of implementing controlling service in the enterprise, and ways of solutions. Also developed the scheme implementing a mechanism for controlling in management system and provided characteristics of the stages of implementation of this scheme. Today controlling system is not implemented in administrative practice of Ukraine, so you should prioritize the direction of domestic enterprises, the possibility of their competition with foreign enterprises in the future and prospects of economic development, which allows the introduction of controlling. У статті розглянуто проблемні аспекти впровадження системи контролінгу на підприємстві. Визначено основні підходи та принципи організації і впровадження контролінгу. Описано основні проблеми, з якими стикаються підприємства в ході організації, а потім - і впровадження контролінгу. Розглянуто проблеми, які виникають в умовах впровадження служби контролінгу на підприємстві, та шляхи їх вирішення. Також розроблено схему впровадження механізму контролінгу в систему управління підприємством та надано характеристику етапам реалізації цієї схеми. Сьогодні система контролінгу ще недостатньо впроваджена в управлінську практику підприємств України, тому варто визначити пріоритети щодо напряму діяльності вітчизняних підприємств, можливості їх конкуренції з іноземними підприємствами в майбутньому та перспективи економічного розвитку, які дає впровадження системи контролінгу. В статье рассмотрены проблемные аспекты внедрения системы контроллинга на предприятии. Определены основные подходы и принципы организации и внедрения контроллинга. Описаны основные проблемы, с которыми сталкиваются предприятия в ходе организации, а затем - и внедрения контроллинга. Рассмотрены проблемы, возникающие в условиях внедрения контроллинга на предприятии, и пути их решения. Разработана схема внедрения механизма контроллинга в систему управления предприятием и охарактеризованы этапы реализации этой схемы. Сегодня система контроллинга еще недостаточно внедрена в управленческую практику предприятий Украины, поэтому следует определить приоритеты относительно направления деятельности отечественных предприятий, возможности их конкуренции с иностранными предприятиями в будущем и перспективы экономического развития, которые дает внедрение системы контроллинга. 2016 Article Problems and prospects of implementation controlling as a modern enterprise management tool / N. Mykhaylychenko, A. Tokareva // Економічний вісник Донбасу. — 2016. — № 4 (46). — С. 75–78. — Бібліогр.: 10 назв. — англ. 1817-3772 http://dspace.nbuv.gov.ua/handle/123456789/114904 658.14 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
| institution |
Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| collection |
DSpace DC |
| language |
English |
| topic |
Finance Finance |
| spellingShingle |
Finance Finance Mykhaylychenko, N. Tokareva, A. Problems and prospects of implementation controlling as a modern enterprise management tool Економічний вісник Донбасу |
| description |
The article includes problematic aspects implementation of the introduction of controlling in the enterprise. Identified the basic approaches and principles of organizations and implementation controlling. Described the basic problem faced by enterprises in the during organization and implementation controlling. Considered problems arising in case of implementing controlling service in the enterprise, and ways of solutions. Also developed the scheme implementing a mechanism for controlling in management system and provided characteristics of the stages of implementation of this scheme. Today controlling system is not implemented in administrative practice of Ukraine, so you should prioritize the direction of domestic enterprises, the possibility of their competition with foreign enterprises in the future and prospects of economic development, which allows the introduction of controlling. |
| format |
Article |
| author |
Mykhaylychenko, N. Tokareva, A. |
| author_facet |
Mykhaylychenko, N. Tokareva, A. |
| author_sort |
Mykhaylychenko, N. |
| title |
Problems and prospects of implementation controlling as a modern enterprise management tool |
| title_short |
Problems and prospects of implementation controlling as a modern enterprise management tool |
| title_full |
Problems and prospects of implementation controlling as a modern enterprise management tool |
| title_fullStr |
Problems and prospects of implementation controlling as a modern enterprise management tool |
| title_full_unstemmed |
Problems and prospects of implementation controlling as a modern enterprise management tool |
| title_sort |
problems and prospects of implementation controlling as a modern enterprise management tool |
| publisher |
Інститут економіки промисловості НАН України |
| publishDate |
2016 |
| topic_facet |
Finance |
| url |
http://dspace.nbuv.gov.ua/handle/123456789/114904 |
| citation_txt |
Problems and prospects of implementation controlling as a modern enterprise management tool / N. Mykhaylychenko, A. Tokareva // Економічний вісник Донбасу. — 2016. — № 4 (46). — С. 75–78. — Бібліогр.: 10 назв. — англ. |
| series |
Економічний вісник Донбасу |
| work_keys_str_mv |
AT mykhaylychenkon problemsandprospectsofimplementationcontrollingasamodernenterprisemanagementtool AT tokarevaa problemsandprospectsofimplementationcontrollingasamodernenterprisemanagementtool |
| first_indexed |
2025-07-08T07:58:46Z |
| last_indexed |
2025-07-08T07:58:46Z |
| _version_ |
1837064810651451392 |
| fulltext |
N. Mykhaylychenko, A. Tokareva
75
Економічний вісник Донбасу № 4(46), 2016
UDC 658.14
N. Mykhaylychenko,
PhD (Economics),
A. Tokareva,
Donbass State Machine-Building Academy, Kramatorsk
PROBLEMS AND PROSPECTS OF IMPLEMENTATION CONTROLLING
AS A MODERN ENTERPRISE MANAGEMENT TOOL
Formulation of the problem. One of the most sig-
nificant conditions for sustaining of a company and its
operation is to improve the system and methods of man-
agement. One of these methods is the implementation
controlling in the organizational structure of the enter-
prise at all stages of its activities. Each enterprise urgent
task is to further improve and optimize its organizational
structure. It requires broad horizontal connections be-
tween a large number of highly specialized areas of
management, which are characteristic of the modern en-
terprise. All management functions need integration
with their qualitative upgrade and diversion from. them
the coordinating body - the controlling subsystem. Us-
ing the methods and tools of controlling allows to trans-
fer company management to a new level by integrating,
coordinating and focusing of services and divisions to
the goals.
In constant competition among both domestic and
foreign organizations the issues of implementation con-
trolling for efficiently in contemporary Ukrainian enter-
prises are becoming more and more urgent. Current eco-
nomic conditions require the enterprise to be in constant
readiness to market changes, and it is the controlling
system that helps to identify opportunities for the
changes in limited period and to respond quickly.
Analysis of recent research. Study on the place of
controlling in the organizational structure of the com-
pany are reflected in the works of leading domestic and
foreign scientists, including: N.A. Borisov, I.I. Mazur,
V.D. Shapiro, H. Folmut, M. Bal, A. Dayle, Ju.N. Boy-
kova, M.I. Shmeykert and others. But despite the abun-
dance of research there is still no comprehensive theo-
retical developments on controlling department, its
place in the organizational structure of the company and
interaction with other departments.
The purpose of the study is to analyze different
views on the place of the controlling system in the or-
ganizational structure of the company and to determine
the implementation process of controlling service in the
organizational structure of the company.
The main material. The term "controlling" in the
modern sense emerged in the 20's of the ХХ cent. in the
USA. His first interpretation is controlling the use of fi-
nancial resources and the auditing of financial and eco-
nomic sphere. At the end of the last century, representa-
tives of the American School of controlling extended
this concept and began to consider it as a holistic con-
cept of economic management. In Western Europe, the
concept of controlling became topical in the 70’s of the
XX cent. and the most popular in the writings of the rep-
resentatives of the German school. They focus on the
future process, not on an analysis of events that have al-
ready occurred. In post-Soviet countries the controlling
began to develop in the early 90's only.
Necessity in the integration system of various as-
pects of business process management in the organiza-
tional system has become one of the important causes of
implementation of modern principles of management
decisions based on the concept of controlling. Control-
ling provides methodological and instrumental base to
support the basic functions of management, monitoring,
planning, accounting and analysis, and the analysis and
assessment of the situation for decision-making.
Controlling has an important place in the manage-
ment of enterprise, being at the intersection of account-
ing, information management, control and coordination,
it combines all these features, integrates them. It is a spe-
cial mechanism of self-regulation, which provides feed-
back within management [1].
Controlling in accounting performs collection and
processing of relevant information, record keeping of
the system of internal accounting, unification of meth-
ods and criteria for evaluation of the organization and its
affiliates.
In the sphere of planning the role of controlling is
to manage the various plans and create a consolidated
plan for the organization on the whole, to make the plan-
ning methods, to design the graphics of planning and to
provide the necessary information for it, to check the
plans drawn up by structural divisions of the company.
Controlling in the organizational work involves ac-
counting and control costs, and results in all depart-
ments.
In promotion the role of controlling is to motivate
to fulfill the plans in the units.
In the control and regulation the role of controlling
is in the comparison of planned and actual performance
to identify assess the degree of achievement of the set
targets, in the analysis of deviations and in the establish
their possible deviations from the plan, in the determi-
nation the causes of deviations and in the development
measures to reduce them.
Controlling in the analysis solutions, in the infor-
mation management involves the collection of the most
important information for management decisions, con-
N. Mykhaylychenko, A. Tokareva
76
Економічний вісник Донбасу № 4(46), 2016
sulting on the choice of measures to improve the situa-
tion and develop the methods for planning, control and
decision making [2].
Most authors, considering the nature of the concept
of "controlling system" stress its dependence on indus-
try and organization. Therefore, it is necessary to con-
sider specific features and characteristics of the com-
pany, as well as the conditions under which the control-
ling process organized since the organizational structure
largely depends on the shape of the industry, the com-
pany and its activities. In addition, the authors identify
a number of the most significant elements of the struc-
ture of the controlling system. So, Borovkova V.A. and
Yu.M. Boykov note that the structure of the controlling
system includes four interconnected components: sub-
jective, objective subsystems, controlling methodology,
supporting system - and each of them consists of a set of
elements [3].
Some experts believe that controlling comprehen-
sively evaluates all aspects of the company, its depart-
ments, managers and employees in terms of timely and
high-quality achievements of strategic rates planned in
advance and the urgent actions for the planned targets to
be fulfilled for all possible changes in economic situa-
tion [4]. But this approach is too narrow to determine
the controlling tasks that are not limited to evaluation
and monitoring. A. Sheremet considers controlling as a
management tool to ensure long-term functioning of the
enterprise and its structural units [5]. This interpretation
is too extended, as regards controlling at the level of
strategic management, which is unlawful. Another ap-
proach to the interpretation of the concept of controlling
focuses on a systems approach in creating, processing,
verifying and providing effective management infor-
mation and considers controlling as an integrated infor-
mation-functional system oriented to further quantita-
tive and qualitative goals of the company through the
use of specific technologies and management tools [6].
Representatives of various concepts, such as
E. Hahn [7] P. Horvath [8] and Dayle A. [9], sees the
central point in the interconnection of management,
controlling and accounting. Despite a difference of the
authors’ views on the controlling tasks (informational
support of management process, the objectives coordi-
nation, economic maintenance management, etc.), all of
them directly or indirectly recognize the basic function
of controlling, that is a "provider numbers" for manage-
ment. In other words, the controlling is considered as a
new stage of accounting, adequate to modern require-
ments to management system caused by dynamic
changes in external conditions of functioning enter-
prises.
Noting that the progress does not stand still, the
Schumpeter’s idea about innovation development com-
pany based on innovation in products, technologies,
markets, raw materials, etc. became popular, evoluti-
onists have focused on the need to take into account the
fact that the workers of organizations respond to chang-
ing order, a set of rules (routine), formed over time, in-
fluenced by various environmental factors.
Controlling thus is coordination process of mana-
gerial decision-making by managers of all areas of the
organization. Moreover, the greatest attention is paid,
according to HR managers, to the formation of collec-
tive knowledge. Thus, controlling becomes the part of
the "reflective structuring of the company, according
to its target status and scenarios of the environment"
[10]. The term "reflective structuring" was suggested by
R. Ortman., D. Sydou and A. Vyndler [10].
The current controlling includes risk management,
information management system, warning system by
system management of key indicators, management sys-
tem of implementation of strategic, tactical and opera-
tional planning and quality management system. Organ-
ization of controlling at the company should work the
way to ensure rapid movement of information flow from
the low-level units to controlling service. Implementa-
tion of controlling at the company is a phased develop-
ment process, it is difficult and complex, so it is there-
fore appropriate to offer the following stages of its for-
mation: the preparatory stage of implementation of the
controlling mechanism; the stage of ensuring continuity
of mechanism operation; the stage of the formation
mechanism of the organizational structure; the infor-
mation phase of controlling mechanism; the phase of
forming controlling instruments; the analytical phase;
the research stage; the final stage (fig. 1, [10]).
Conclusions. It should be taking into consideration
that there is no universal approach to controlling imple-
mentation at the enterprise. Each company has its own
development strategy, vision of management, interac-
tion with creditors and others. It is not uncommon, when
the technological features, the enterprise market status
define the mentality of its organizational structure.
These and other prerequisites are relevant to the control-
ling strategy for each company separately and for a
group of related companies within the industry .
Controlling takes business management to a new
level, integrating, coordinating and summarizing the ac-
tivities of the various services and departments, direct-
ing it to achieve objectives and goals. Today, there is no
single definition of "controlling", but almost no one de-
nies that in the evolution of controlling as a scientific
discipline and practice entrepreneur a mutual penetra-
tion and addition of some functions take place.
The formation and implementation of the control-
ling system depends on the organizational structure that
exists in the company. Thus enterprises of various in-
dustries have their own specific features of the organi-
zational structure.
Implementation of controlling system is very
costly process that is phased in over time, so it is advis-
able to determine the sequence of introduction of con-
trolling according to functional areas of its subsystems.
N. Mykhaylychenko, A. Tokareva
77
Економічний вісник Донбасу № 4(46), 2016
Defining the strategic goals of the enterprise
Coordination of the strategic goals of the enterprise
Defining the functional responsibilities of participants mechanism
Making decisions on the implementation mechanism for controlling in business management
Formation of the database business units participating in the mechanism controlling
Development and study purposes controlling mechanism
Specify where controlling in the organizational structure
Establishing relationships between operators mechanism
Organizing data for analysis
Technical support mechanism for controlling operation
Information management operation mechanism controlling
Documentary functioning mechanism controlling
Conducting daily monitoring of the regulatory framework
Definition of indicators that are monitored in the operation of the mechanism controlling
Enterprise development budget as the main planning tool
KSPEK development as the main tool for monitoring the functioning of the
Conducting daily monitoring of the targets the units involved in the mechanism controlling
Analysis absolute deviation indicators than planned
Analysis of the relative deviation indicators
Analysis of the actual conditions of the enterprise
Determining factors of the external and internal
Updating the parameters of the enterprise
Construction of the multilevel model optimization control
Evaluating the effectiveness of the implementation mechanism controlling
Evaluation achieve the strategic goals of the enterprise
The development of alternative business management
Recommendations for improving the mechanism controlling
The preparatory phase
of implementation of a
mechanism controlling
Stage ensure continuity
of the functioning of the
Stage of organizational
structure mechanism
Stage information support
mechanism for
controlling
Phase formation
controlling instruments
Analytical phase
Research phase
The final phase
Fig. 1. Phased process of controlling mechanism development at the company [10]
N. Mykhaylychenko, A. Tokareva
78
Економічний вісник Донбасу № 4(46), 2016
References
1. Карманова В. Роль контроллинга в совер-
шенствовании корпоративного управления [Элек-
тронный ресурс] / В. Карманова, Н. Круссер. – Ре-
жим доступу: /http://www.syktsu.ru/vestnik/2006/
2006-1/8.htm. 2. Партин Г. О. Види та місце фінан-
сового контролінгу на підприємстві / Г. О. Партин,
Я. В. Маєвська // Науковий вісник НЛТУ України. –
2009. – Вип. 19.6. – С. 199-202. 3. Боровкова В.А.
Некоторые аспекты повышения эффективности си-
стемы контроллинга на торговых предприятиях /
В.А. Боровкова, Ю.М. Бойкова // Проблемы совре-
менной экономики. – 2009. – № 1 (29). – С. 142-147.
4. Шеремет А. Управленческий учет: учеб. /А. Ше-
ремет, О. Николаева, С. Полякова. – М. : ФБК-
Пресс, 2005. — 344 с. 5. Фалько С. Контроллинг на
предприятии / С. Фалько, В. Носов. – М.: Знание
России, 1995. – 80 с. 6. Хан Д. Планирование и кон-
троль: Стоимостно-ориентированные концепции
контроллинга: пер. нем. / Д. Хан., Х. Хунгенберг;
под ред. и с предисл. М. Л. Лукашевича. – М.: Фи-
нансы и статистика, 2005. – 928 с. 7. Концепция
контроллинга: Управленческий учет. Система от-
четности. Бюджетирование / Horvath&Partners; пер.
с нем. – 2-е изд. – М: Альпина Бизнес Букс, 2006. –
269 с. 8. Дайле А. Практика контроллинга / А. Дай-
ле. – М.: Финансы и статистика, 2001. – 335 с.
9. Карминский А.М. Информационно-аналитиче-
ская составляющая бизнеса: методология и прак-
тика / А.М. Карминский. – М.: Финансы и стати-
стика, 2007. – 272 с. 10. Букреєва Д.С. Теоретико-
методичні підходи до формування поетапного про-
цесу впровадження та функціонування механізму
контролінгу як інструменту управління промисло-
вим підприємством / Д.С. Букреєва // Науковий віс-
ник Херсонського державного університету. Серія
„Економічні науки”. Вип. 6, частина 2. ‒ 2014. ‒ С.
112-115.
Михайличенко Н. М., Токарева А. О. Проб-
леми та перспективи впровадження контролінгу
як сучасного інструменту управління підприєм-
ством
У статті розглянуто проблемні аспекти впрова-
дження системи контролінгу на підприємстві. Ви-
значено основні підходи та принципи організації і
впровадження контролінгу. Описано основні проб-
леми, з якими стикаються підприємства в ході орга-
нізації, а потім – і впровадження контролінгу.
Розглянуто проблеми, які виникають в умовах впро-
вадження служби контролінгу на підприємстві, та
шляхи їх вирішення. Також розроблено схему впро-
вадження механізму контролінгу в систему управ-
ління підприємством та надано характеристику ета-
пам реалізації цієї схеми. Сьогодні система контро-
лінгу ще недостатньо впроваджена в управлінську
практику підприємств України, тому варто визна-
чити пріоритети щодо напряму діяльності вітчизня-
них підприємств, можливості їх конкуренції з іно-
земними підприємствами в майбутньому та перс-
пективи економічного розвитку, які дає впрова-
дження системи контролінгу.
Ключові слова: контролінг, система контро-
лінгу, механізм контролінгу, підходи до організації
контролінгу, проблеми впровадження контролінгу.
Михайличенко Н. Н., Токарева А. А. Проб-
лемы и перспективы внедрения контроллинга
как современного инструмента управления пред-
приятием
В статье рассмотрены проблемные аспекты
внедрения системы контроллинга на предприятии.
Определены основные подходы и принципы органи-
зации и внедрения контроллинга. Описаны основ-
ные проблемы, с которыми сталкиваются предпри-
ятия в ходе организации, а затем – и внедрения кон-
троллинга. Рассмотрены проблемы, возникающие в
условиях внедрения контроллинга на предприятии,
и пути их решения. Разработана схема внедрения
механизма контроллинга в систему управления
предприятием и охарактеризованы этапы реализа-
ции этой схемы. Сегодня система контроллинга еще
недостаточно внедрена в управленческую практику
предприятий Украины, поэтому следует определить
приоритеты относительно направления деятельно-
сти отечественных предприятий, возможности их
конкуренции с иностранными предприятиями в бу-
дущем и перспективы экономического развития, ко-
торые дает внедрение системы контроллинга.
Ключевые слова: контроллинг, система кон-
троллинга, механизм контроллинга, подходы к ор-
ганизации контроллинга, проблемы внедрения кон-
троллинга.
Mykhaylychenko N., Tokareva A. Problems
and prospects of implementation controlling as a
modern enterprise management tool
The article includes problematic aspects imple-
mentation of the introduction of controlling in the enter-
prisе. Identified the basic approaches and principles of
organizations and implementation controlling. De-
scribed the basic problem faced by enterprises in the
during organization and implementation controlling.
Considered problems arising in case of implementing
controlling service in the enterprise, and ways of solu-
tions. Also developed the scheme implementing a mech-
anism for controlling in management system and pro-
vided characteristics of the stages of implementation of
this scheme. Today controlling system is not imple-
mented in administrative practice of Ukraine, so you
should prioritize the direction of domestic enterprises,
the possibility of their competition with foreign enter-
prises in the future and prospects of economic develop-
ment, which allows the introduction of controlling.
Keywords: controlling, controlling system, con-
trolling mechanism, approaches to controlling the prob-
lem of controlling implementation.
Received by the editors: 21.11.2016
and final form 28.12.2016
|