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FEATURES OF THE OPERATIVE CONTROLLING MECHANISM IN DEVELOPED COUNTRIES AND OPPORTUNITIES OF ITS APPLICATION IN RUSSIA

Abstract

The concept and history of the controlling and its functions and tasks are examined in the article, as well as definition of “operational controlling” is given. The peculiarity of the article is in the approach analysis of economists from different countries to the operational controlling essence, indicators under control set and proposed tools and techniques. Having based on the review of the theory and practice of operative controlling, the author makes a conclusion about the effectiveness of the combination of self-controlling system with the centralized strategic controlling department of a firm.

About the Authors

Anastasia A. Sotskaya
NCFU
Russian Federation


Anatolii I. Belousov
NCFU
Russian Federation


References

1. Егоров П. В., Смирнова Л. Д. Механизм гибкого контроллинга в управлении производственно-хозяйственными системами: монография. Донецк: ООО «Юго-Восток, Лтд», 2007. 166 с.

2. Контроллинг: учебник / А. М. Карминский, С. Г. Фалько, А. А. Жевага, Н. Ю. Иванова; под ред. А. М. Карминского, С. Г. Фалько. М.: Финансы и статистика, 2010. 356 с.

3. Контроллинг: учебное пособие / Т. Ю. Теплякова. Ульяновск: УлГТУ, 2010. 143 с.

4. Фалько С. Г. Контроллинг для руководителей и специалистов. М.: Финансы и статистика, 2008. 272 с.

5. Теория и практика контроллинга: учеб. пособие / Т. Г. Шешукова, Е. Л. Гуляева. М.: Финансы и статистика; ИНФРА-М, 2008. 176 с.

6. Концепция контроллинга: Управленческий учет. Система отчетности. Бюджетирование / Horvath&Partners; пер. с нем. М.: Альпина Бизнес Букс, 2008. 269 с.


Review

For citations:


Sotskaya A.A., Belousov A.I. FEATURES OF THE OPERATIVE CONTROLLING MECHANISM IN DEVELOPED COUNTRIES AND OPPORTUNITIES OF ITS APPLICATION IN RUSSIA. Newsletter of North-Caucasus Federal University. 2014;(1):292-295. (In Russ.)

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ISSN 2307-907X (Print)