CONTROL AS A MEASURE TO IMPROVE COMPETITIVENESS OF THE ENTERPRISE ON THE MARKET

Authors

  • Vladimir Mishenko
  • Elena Druhova
  • Irina Domnina

DOI:

https://doi.org/10.32999/ksu2307-8030/2019-34-17

Keywords:

controlling, competitiveness, strategic solutions, industrial substandart, controlling mechanism

Abstract

The article is devoted to the actual issues of implementation of controlling at Ukrainian enterprises in order to ensure and maintain competitiveness in the chosen market. The role and place of controlling in enhancing / preserving the competitiveness of the enterprise is described. Controlling at the moment is a separate, independent, complete system with its own tools aimed at ensuring the adoption and implementation of the most effective and necessarily preventive management decisions. At the same time, the actuality of continuous improvement of techniques and methods of controlling, as well as study of the principles of its organization, requires the development of its methodology and continuous improvement in practical use. Also, the mechanism of formation of competitiveness with the help of such strategic tools as controlling is substantiated. The perception of the relationship between acceptance of the management decision and the receipt of the result at the enterprise is proposed and updated. The article is devoted to the creation of a mechanism for controlling the increase of the competitiveness of the enterprise. On the basis of the systemic links controlling serves the information support to achieve the strategic goals of the enterprise. It is one of the synergistic systems of enterprise management, is an isolated system, the economic essence of which is in the dynamic process of transformation and integration of existing methods of accounting, analysis, planning, control and coordination into a single system of obtaining, processing information for the adoption of management decisions on its basis, and more precisely in the enterprise management system, oriented to achieve all the tasks facing the enterprise. In the long run, controlling will reduce the cost of the enterprise through efficient resource management, not to lose in competition, save and multiply its own market share. The stages of making managerial decisions concerning increase of competitiveness of the enterprise are substantiated.

References

Smirnov S.A. (2002). Kontrolling : uchebno-prakticheskoe posobie [Controlling : educational and practical manual]. Moskva : Alana. [in Russian]

Folmut H.Y. (2001). Instrumentyi kontrollinga ot A do Ya [Controlling tools from A to Z]. Moskva : Finansyi i statistika. [in Russian]

Karminskiy A.M. i dr. (2003). Kontrolling v biznese: metodologicheskie i prakticheskie osnovyi postroeniya kontrollinga v organizatsiyah : nauchnoe posobie [Controlling in business: methodological and practical bases of building controlling in organizations: a scientific guide]. Moskva : Finansyi i statistika. [in Russian]

Anankina E.A. i dr. (1998). Kontrolling kak instrument upravleniya predpriyatiem : nauchnoe posobie [Controlling as a tool for enterprise management : a scientific guide]. Moskva : Audit, YuNITI. [in Russian]

Mayer E., Mann R. (2004). Kontrolling dlya nachinayuschih: sistema upravleniya pribyilyu [Controlling for beginners: profit management system]. Moskva : Finansyi i statistika. [in Russian]

Pushkar M.S. (2004). Kontrolinh : pidruchnyk [Controlling: textbook]. Ternopil : Kart-blansh. [in Ukrainian]

Folmut H. (2001). Instrumentyi kontrollinga ot A do Ya [Controlling Tools from A to Z]. Moskva : Finansovaya statistika. [in Russian]

Atamas P.I. (2009). Upravlinskyi oblik : navchalnyi posibnyk [Management accounting : a tutorial]. Kyiv : Tsentr uchbovoi literatury. [in Ukrainian]

Olifirov O.V. (2003). Kontrolinh informatsiinykh system pidpryiemstva : monohrafiia [Controlling of enterprise information systems: monograph]. Donetsk : DonDUET im. M. Tuhan-Baranovskoho. [in Ukrainian]

Denysenko M.P. (2008). Provaidynh innovatsii : pidruchnyk [Providing innovations : a textbook]. Kyiv : Profesional. [in Ukrainian]

Tkachenko A.M. (2006). Kontrolinh v systemi upravlinnia promyslovym pidpryiemstvom : monohrafiia [Controlling in the management system of an industrial enterprise : a monograph]. Zaporizhzhia: ZDIA. [in Ukrainian]

Yakovliev Yu.P. (2006). Kontrolinh na bazi informatsiinykh tekhnolohii : navchalnyi posibnyk [Controlling on the basis of information technology : a manual]. Kyiv : Tsentr navchalnoi literatury. [in Ukrainian]

Смирнов С.А. Контроллинг : учебно-практическое пособие. Москва : Алана, 2002. 264 с.

Фольмут Х.Й. Инструменты контроллинга от А до Я ; пер. с нем. ; под ред. и с предисл. М.Л. Лукашевича и Е.Н. Тихоненковой. Москва : Финансы и статистика, 2001. 288 с.

Контроллинг в бизнесе: методологические и практические основы построения контроллинга в организациях : научное пособие / А.М. Карминский и др. Москва : Финансы и статистика, 2003. 256 с.

Контроллинг как инструмент управления предприятием : научное пособие / Е.А. Ананькина и др. ; под ред. Н.Г. Данилочкиной. Москва : Аудит, ЮНИТИ, 1998. 279 с.

Майер Э., Манн Р. Контроллинг для начинающих: система управления прибылью ; пер.с нем. Ю.Г.Жукова ; под ред. В.Б. Ивашкевича. Москва : Финансы и статистика, 2004. 304 с. ISBN: 5-279-01210-6.

Пушкар М.С. Контролінг : підручник. Тернопіль : Карт-бланш, 2004. 370 с.

Фольмут Х. Инструменты контроллинга от А до Я. Москва : Финансовая статистика, 2001. 288 с.

Атамас П.Й. Управлінський облік : навчальний посібник. Київ : Центр учбової літератури, 2009. 440 с.

Оліфіров О.В. Контролінг інформаційних систем підприємства : монографія. Донецьк : ДонДУЕТ ім. М. Туган-Барановського, 2003. 325 с.

Провайдинг інновацій : підручник / за ред. проф. М.П. Денисенка. Київ : Професіонал, 2008. 448 с.

Ткаченко А.М. Контролінг в системі управління промисловим підприємством : монографія. Запоріжжя: ЗДІА, 2006. 194 с.

Яковлєв Ю.П. Контролінг на базі інформаційних технологій : навчальний посібник. Київ : Центр навчальної літератури, 2006. 318 с.

Published

2019-06-27

Issue

Section

SECTION 3 ECONOMY AND ENTERPRISE MANAGEMENT