Types and Tools of Controlling Activities

• Main Author: Olena Demochani
• Format: Article
• Language: deu
• Published: Institute of Accounting and Finance 2020-04-01
• Series: Облік і фінанси
• Subjects: classification criteria; controlling toolkit; strategic controlling; operational control; advantages and disadvantages of controlling tools
• Online Access: http://www.afj.org.ua/pdf/734-vidi-ta-instrumenti-kontrolingovoi-diyalnosti.pdf

The purpose of the article is to determine the types of controlling activity and the tools necessary for its implementation, to reveal their advantages and disadvantages. The meaning of the term "controlling" was described. According to the author, the concept of "controlling" proposes to understand the system of management of administrative and economic processes in the enterprise, which involves the purposeful collection, processing and alternative interpretation of accumulated information in order to achieve the optimum level of enterprise profitability. The main classification attributes of controlling were determined (according to the objectives of the activity, according to the criteria of coverage of the object, according to the object of activity, according to the spheres of activity, according to time, according to the level of formation, according to the methodology of carrying out). Based on the study results, the author proposes two new classification criteria: the level of formation and the methods of conducting controlling procedures. On the first sign the author distinguishes centralized and decentralized controlling. The centralized controlling is organized on the basis of tasks of the highest level of management, in the application of the decentralized controlling - the controlling tasks are set at the level of the structural units that take part in the activity. On the second sign the author distinguishes the relevant and accumulative controlling. The relevant controlling is performed using the latest methods of controlling activity, the accumulative controlling - using previously used and practice-tested methods. Such division of controlling on the added classification criteria will allow to extend the functional support of enterprise management, in order to increase its efficiency. The peculiarities and tools of operational and strategic controlling were disclosed. The advantages and disadvantages of controlling instruments at the enterprise were analyzed.