Implementation of controlling in management practices: effectiveness assessing

Miroshnichenko E.B.¹, Nikiforova L.E.²
¹ Новосибирский государственный университет экономики и управления, Russia
² 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 8 (August 2018)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=35384457
Cited: 9 by 07.12.2023

Abstract:
The article presents an organizational and methodological approach to assessing the effectiveness of the implementation of an organization management system based on controlling, ensuring the integration of strategic and tactical management systems.In connection with the integration of controlling in management practices, implementation requires, above all, revolutionary changes in the internal environment of the organization, its business model: implementation and reform of existing business processes, changes in organizational design, creation of new and reconfiguration of existing information and communication links, developing a culture of self-control. Therefore, the effectiveness of the implementation of controlling is measured using a two-part integral indicator of the effectiveness of the organizational design based on the diagnosis: the degree of use of potential of internal environment and the degree of rationality of the business model, which is characterized by the degree of development of corporate culture and the degree of rationality of the organizational design, based in turn, on the degree of development of relations between structural units and the degree of rationality of the formalized organizational structure.The proposed methodological approach provides for taking into account the rate of changes in these components.

Keywords: corporate culture, controlling, self-controlling, organizational design, effectiveness of controlling implementation

JEL-classification: M14, M11, M19

References:

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