Implementing a Controlling System in the Agricultural Enterprises of Ukraine
The article is aimed at studying the theoretical and practical aspects of implementing the controlling as a progressive approach to improving management in agribusiness. The main stages of implementation of the controlling system have been allocated and emphasis has been placed on its systemic imple...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-10-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-10_0-pages-269_273.pdf |
| Summary: | The article is aimed at studying the theoretical and practical aspects of implementing the controlling as a progressive approach to improving management in agribusiness. The main stages of implementation of the controlling system have been allocated and emphasis has been placed on its systemic implementation in enterprises. A controlling system for enterprises of AIC is presented, consisting of the main centers of responsibility, which have certain directions of activity as well as control indicators. As a result of studying the practice of improving management in the agrarian holdings of Ukraine, three groups of enterprises have been allocated, depending on how the controlling is implemented: foreign-capital holdings, where controllers are managers from the parent company abroad, while in Ukraine specialists provide information and implement their recommendations for improved management; enterprises that have independently implemented a controlling system with a dedicated staff of the controlling division or a specialist in the financial service; enterprises that have implemented a controlling system with the help on the part of experts and consultants and support this system by their own efforts. |
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| ISSN: | 2222-4459 2311-116X |