Some theoretical and practical issues of managerial controlling
Economics and management
Аuthors
, , *Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia
*e-mail: natalya.cherner@ya.ru
Abstract
The definition of the managerial functions of controlling, its system relationships with other managerial elements √ primarily with the enterprise's objectives and plans √ are given; the conceptual independence and the unique characteristics of controlling, as distinct from other organizational and verification activities within the firm, are set forth; the controlling process including its basic steps √ (a) measuring the performance of the firm, (b) comparing the measurement data to the established standards and the objectives of the plan, (c) identifying the deviations and their causes and taking corrective actions √ are describe; the "feedforward control" of the controlling process and the "feedback" of conventional automatic systems, as well the real-time information, are compared.Download