The coordination as a tool for providing rational operation control systems in the context of the controlling process
Denisova E.D.1, Krivtsova D.V.1, Komnatnaya Yu.A.2, Androsova A.V.2
1 Белгородский государственный технологический университет им. В.Г. Шухова
2 Белгородский государственный национальный исследовательский университет
Download PDF | Downloads: 13
Journal paper
Russian Journal of Entrepreneurship *
Volume 20, Number 2 (February 2019)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
In this article we discussed the coordination, as a function of the controlling system, allowing to formate conditions for the rational functioning of the management structure. The authors reviewed the separate coordination mechanisms, the basic conditions for achieving rationality and the factors of influence. Furthermore, we gave the definition of the concept "lack of rationality" and the terms of its initiation. We studyed the sources of rationality in the functioning of the enterprise. We tried forming general ideas about the implementation of controlling with different management schemes. As a result of the study, it is concluded that the management model always predetermines its own complex of ensuring the rationality of the process, this applies to time, form, tools, procedures and the carrier of the rationality guarantee equally. The importance of plans to ensure the implementation of decisions, even if they do not determine the entire enterprise in the formation and execution of the will.
Keywords: controlling, coordination, good-governance
JEL-classification: M11, M21, M19
References:
Becker A. (1999). Accounting for «Controlling». Contradictions in the Theoretical Foundations of Management Accounting and Control in German Business Administration Berlin: Department of Business Administratio Free University.
Chapman C.S. Controlling Strategy. Management, Accounting, and Performance MeasurementUntag-smd. Retrieved February 15, 2019, from http://www.untag-smd.ac.id/files/Perpustakaan_Digital_2/PERFORMANCE%20MANAGEMENT%20Controlling%20Strategy%20-%20Management,%20Accounting,%20and%20Performance%20Measurement.pdf
Coordinating – a management functionIspatguru. Retrieved February 26, 2019, from http://ispatguru.com/coordinating-a-management-function
Danilochkina N.G. (2002). Kontrolling kak instrument upravleniya predpriyatiem [Controlling as a tool of enterprise management] M.: YuNITI. (in Russian).
Gehrig C. AnwendungssystemgestütztesstrategischesControlling. Konzeption und empirischeErkenntnisseOapen. Retrieved February 24, 2019, from https://www.oapen.org/download?type=document&docid=1003024
Golovina T.A. (2012). Razvitie metodologii formirovaniya sistemy kontrollingovogo upravleniya promyshlennymi predpriyatiyami v usloviyakh nelineynogo razvitiya ekonomicheskikh sistem [Development of methodology of formation of system of controlling the management of industrial enterprises in the conditions of nonlinear development of economic systems] Orel. (in Russian).
Hoitsch H.J., Lingnau V. Kosten- und Erlösrechnung. EinecontrollingorientierteEinführungBooks.google.ru. Retrieved February 20, 2019, from https://books.google.ru/books?hl=ru&lr=&id=X7sfBAAAQBAJ&oi=fnd&pg=PR25&ots=ntLpwcHW1P&sig=fZlwbjMTMXTf620xcWKSOUOF2uo&redir_esc=y#v=onepage&q&f=false
Karminskiy A.M., Olenev N.I., Primak A.G., Falko S.G., (2003). Kontrolling v biznese [Controlling in business] M.: Finansy i statistika. (in Russian).
Khan D.P i K. (1997). Planirovanie i kontrol: kontseptsiya kontrollinga [Planning and control: the controlling concept] M.: Finansy i statistika,. (in Russian).
Kieser A., Kubicek H. (1992). Organisation (3rd completely revised edition) Berlin and New York: Walter de Gruyter.
Krusser N.G. (2005). Kontrolling kak instrument realizatsii strategii stabilnosti predpriyatiy gazovoy otrasli [Controlling as a tool for implementing the strategy of stability of the gas industry]. Korporativnoe upravlenie i innovatsionnoe razvitie ekonomiki Severa: Vestnik Nauchno-issledovatelskogo tsentra korporativnogo prava, upravleniya i venchurnogo investirovaniya Syktyvkarskogo gosudarstvennogo universiteta. (4). 101-104. (in Russian).
Marshall K., Snygg M. Business Strategy and Management Control Measures for SuccessBlekinge Institute of Technology School of Management. Retrieved February 01, 2019, from http://www.diva-portal.org/smash/get/diva2:830233/FULLTEXT01.pdf
Mikalut S.M., Starikova M.S. (2010). Metody prinyatiya resheniy v korporativnom upravlenii [Methods of decision making in corporate governance]. Bulletin of BSTU named after V.G. Shukhov. (2). 159-163. (in Russian).
Miroshnichenko E.B. (2016). Kontrolling: sravnitelnyy analiz amerikanskogo, nemetskogo i otechestvennogo podkhodov [Controlling: a comparative analysis of american, german and russian approaches]. Siberian Financial School. (3(116)). 71-78. (in Russian).
Miroshnichenko E.B., Nikiforova L.E. (2018). Organizatsionno-metodicheskiy mekhanizm vnedreniya kontrollinga v rossiyskuyu praktiku menedzhmenta [Organizational-methodical mechanism for introducing controlling in Russian management practice]. Creative economy. 12 (1). 73-90. (in Russian).
Pathak R. Coordination: principles of management. Management processManagement DIARY. Retrieved February 26, 2019, from https://mgtdiary.blogspot.com/2015/06/coordination-principles-of-management.html
Rastopchina Yu.L., Sivtsovaa N.F.A. (2005). Diagnostika i formalizatsiya krizisnyh sostoyaniy predpriyatiya v sisteme strategicheskogo upravleniya [Diagnosis and definition of crisis state of the enterprise in the system of strategic management]. Vestnik Belgorodskogo universiteta potrebitelskoy kooperatsii. (3(12)). 110-114. (in Russian).
Rastopchina Yu.L., Zaytseva N.P. (2010). Modelirovanie protsessa diagnostiki kriticheskikh sostoyaniy organizatsii [Modeling of iagnostics of critical states of the organization]. Scientific bulletins of the Belgorod State University. Series: The Economy. Computer science. (1(72)). 119-128. (in Russian).
Starikova M.S., Ponomareva T.N., Rastopchina Yu.L. (2017). Instrumentariy otsenki turbulentnosti vneshney sredy predpriyatiya [The tools for evaluating the turbulence of the external environment of the enterprise]. Bulletin of BSTU named after V.G. Shukhov. (7). 187-193. (in Russian).
Strategisches ManagementTagebucheinesStudenten. Retrieved February 24, 2019, from https://chhcm.wordpress.com
Volkova M.V. (2014). Kontrolling v sisteme effektivnogo upravleniya predpriyatiem [Controlling in the system of effective management]. Theory and practice of social development. (21). 89-91. (in Russian).
Weber J. Controlling in unterschiedlichenFührungskontexten – EinÜberblickControlling & Management. Retrieved February 10, 2019, from https://link.springer.com/article/10.1007/BF03249593
Страница обновлена: 02.06.2025 в 07:34:56