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Название: ИНСТИТУЦИОНАЛЬНЫЕ ОСНОВЫ КОНТРОЛЛИНГА ЭФФЕКТИВНОСТИ ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ
Другие названия: Інституціональні засади контролінгу ефек­тивності господарської діяльності підприєм­ства
INSTITUTIONAL BASES FOR CONTROLLING OF EFFICIENCY IN ECONOMIC
Авторы: ПОПОВА, О.Ю.
САФЬЯНЦ, Е.С.
Попова, О.Ю.
Сафьянц, О.С.
POPOVA, O.Y.
SAFYANTS, E.S.
Ключевые слова: контроллинг
эффектив­ность
принцип
хозяйственная деятельность
ограниченная рациональность
оппортунизм
контролінг
ефективність
принцип
господарська діяльність
обмежена раціональність
опортунізм
controlling
efficiency
principle
economic activity
bounded rationality and opportunism
Дата публикации: 2013
Издательство: ДонНТУ
Библиографическое описание: Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 1(43) - Донецьк, ДонНТУ, 2013.
Краткий осмотр (реферат): Целью работы является определение содержа­ния контроллинга эффективности хозяйствен­ной деятельности предприятия с позиций институциональной теории. В работе рассмотрены три подхода к определению сущности контроллинга - целеориентированный, процесс­ный и проектный. Рассмотренные три подхода позволили сформировать перечень актуальных заданий системы контроллинга эффективности хозяйственной деятельности предприятия.
Описание: Now it is necessary to ascertain complica­tion the acceptance of economic decisions at the enterprises. It is connected with not enough effec­tive information support of economic actions that is caused either incompleteness of the infor­mation, or its redundancy, and also various acci­dents which have unforeseen, not predicted char­acter of display. The modern tool of overcoming of information problems is the controlling includ­ing a number of operative both strategic tools of operation of business and showing special func­tion of management. Article purpose is specifica­tion of the maintenance of concept for controlling of efficiency in economic activities of the enter­prises from the point of view institutional theories. It is established that decision-making at the enterprise is carried out taking into account a sup­ply with information. Two behavioral precondi­tions to the organization for controlling of effi­ciency - the limited rationality and opportunism in behavior of economic agents are possible. The limited rationality and opportunism are shown in aspiration of the agent to increase the utility uni­laterally, to insufficiently careful planning and the control of some costs. It is revealed that there is a danger of change of institutes under the influence of opportunistic behavior. For planning and the control of efficiency in economic activity such situation leads to understating of expenses and information asymmetry in an estimation total re­sults. In paper three approaches to controlling definition - targetoriented, process and project approaches are allocated. The sense of the targetoriented approach consists in coordination of all operative and tacti­cal plans of the enterprise with economic activities strategy through indicators of a return, costs and profit, rent, effort, scope, time. The sense of the process approach consists in process of the organ­ization and interaction coordination between ad­ministrative structures and the separate managers, economic decisions at the enterprise. The project approach allows to consider enterprise activity as the portfolio of projects. Then project controlling is a system of methods, the tools providing achievement of the project's purposes on the ba­sis: investment analysis; cost-benefit analyses; value benefit analysis; expert surveys; estimation calculations; risk-profile analyses; surcharge cal­culations; milestone trend analysis; cost trend analysis; target/actualcomparison. It is important in project controlling to estimate the deviations between actual and planned characteristics of the project, working out of actions for regulation of deviations and the control of their realization. The considered three approaches to definition for controlling (targetoriented, process and project approaches) allow to establish the schedule of tasks for controlling of efficiency in economic activities of the enterprise. 1.Information support of economic deci­sions at the enterprise. 2.Planning and the control. 3.Activity coordination. 4.Maintenance of rationality and opportun­ism overcoming in acceptance of economic decisions. In article author's definition for controlling of efficiency in economic activities of the enter­prise is developed. The static maintenance of con­trolling is the complex of institutes defining the character of management tools providing achievement the rationality in economic decisions and guaranteeing to spot deviations or variances between what really occurs and what is most de­sired. The dynamic characteristic of controlling is the complex system of coordination between re­source, productive and time indicators of econom­ic activities of the enterprise and the interaction organization between structural divisions of the enterprise.
URI (Унифицированный идентификатор ресурса): http://ea.donntu.edu.ua/handle/123456789/26622
Располагается в коллекциях:Випуск 1(43)

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