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Научные труды ДонНТУ >
Серия: Экономическая >
Випуск 1(43) >
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http://ea.donntu.ru/handle/123456789/26622
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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 |
| Издатель: | ДонНТУ |
| Библиографическое описание: | Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 1(43) - Донецьк, ДонНТУ, 2013. |
| Аннотация: | 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: | http://ea.donntu.edu.ua/handle/123456789/26622 |
| Располагается в коллекциях: | Випуск 1(43)
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