Економічні науки. Випуск 25. – 2014

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Browsing Економічні науки. Випуск 25. – 2014 by Subject "algorithm of controlling"

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    Особливості формування механізму контролінгу на машинобудівних підприємствах
    (КНТУ, 2014) Рибак, О. В.; Rybak, Olga
    В статті розглянуто основні принципи формування механізму контролінгу на машинобудівних підприємствах. Запропоновано алгоритм формування механізму контролінгу в системі управління підприємством. Охарактеризовано основні етапи формування механізму контролінгу. The aim of the article is to develop an algorithm of controlling formation of the mechanism in the system management of machine-building enterprises. The basic principles of formation the mechanism of controlling at the machine-building enterprises are reviewed and analyzed. We emphasize that the consideration and compliance with such principles as the principle of feedback, the principle of efficiency, the principle of transparency, the principle of technological, the principle of comprehensiveness, the principle of optimality, the principle of consistency, the principle of progressivity, will allow to form an effective, topical and rational mechanism of controlling for each company. The algorithm of formation the mechanism of controlling of enterprise management system is proposed. It was determined that such algorithm has three main stages, namely: preparatory, main and final. Each of these stages involves a unit of consecutive actions. An integrated approach to formation of controlling will allow to combine all structural units into a single information space, to organize a more accurate accounting of costs, to improve the methods of calculation the cost of production and methods of variance analysis, to provide for management the analytical information as necessary.