Organizational-methodical mechanism for introducing controlling in Russian management practice

Miroshnichenko E.B.¹, Nikiforova L.E.¹
¹ Новосибирский государственный университет экономики и управления "НИНХ", Russia

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Journal paper

Creative Economy ^{(РИНЦ, ВАК)}
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Volume 12, Number 1 (January 2018)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=32474524
Cited: 7 by 31.03.2023

Abstract:
The article presents justification of the need to introduce controlling into management practice of domestic companies as a mechanism for integrating strategic and tactical management systems. On the basis of systematization of issues of controlling introduction, generalization of existing methodical approaches and algorithms, we’ve developed a conceptual model of controlling and present an algorithm for its implementation which involves three stages, namely, preparatory, intervention and final. For each stage, we identify specific problems and tasks that require solutions, and set conditions for the transition to the next stage. We suggest an approach to the assessment of controlling efficiency, on the basis of which we fix the fact of completion of the process of introduction and integration of controlling into the existing management system. We advise to measure the efficiency of controlling introduction through integrated three-component efficiency indicator of organizational design, based on the diagnosis, namely, the use of the internal environment as an indicator of the state of the tactical control system, the use of external environment as an indicator of the state of the strategic management system, and rationality of organizational design as an indicator of the absence of organizational pathologies.

Keywords: controlling, organizational pathologies, strategic and tactical management systems, performance indicators of controlling implementation

JEL-classification: M11, M21, M19

References:

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