The Oretical Foundations of the Controlling Process
Ye. M. Volskaya, N. I. Yarkova, Ye. V. Soroka
Donbas National Academy of Civil Engineering and Architecture
Annotation: The article contains a theoretical review of literature, which made it possible to distinguish the basic principles of controlling: motion and braking; timeliness; strategic consciousness and documentation. Defined the main purpose of controlling – ensuring the long and successful existence of the organization. And tasks that depend on the specifics of the enterprise. The main methods of controlling were identified: analytical, economic and administrative. Analyzing examples of the application of controlling in modern organizations, it was noted that at each enterprise controlling must have its own, developed in accordance with financial and accounting policies.
Keywords: origin of controlling, term controlling, management accounting, principle, method, purpose, tasks, application of controlling.
Pages: 109-115.
Link for citation: Volskaya, Ye. M.; Yarkova, N. I.; Soroka, Ye. V. The Oretical Foundations of the Controlling Process. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2018. – Vol. 14, N 2. – Р. 109-115. – URL: https://donnasa.ru/publish_house/journals/esgh/2018-2/03_volskaya_yarkova_soroka.pdf (date of access: 27.07.2024). (in Russian)
Vol. 14, N 2 (2018)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture