Aspects of formation and development of the control system within the enterprises

Shiyan Nataliia
Doctor of Economics, Associate Professor of Management, Business and Administration, State Biotechnological University (Kharkov), E-mail: natashyian1@gmail.com, ORCID ID: https://orcid.org/0000-0002-0625-8534

Kovalova Olena
Associate Professor of Accounting, Auditing and Taxation, doctoral student, State Biotechnological University (Kharkov), E-mail: alenkoov8@gmail.com, ORCID ID: https://orcid.org/0000-0002-8570-7798

Cite this article:

Shiyan N., Kovalova O. (2022) Aspects of formation and development of the control system within the enterprises. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Okremi aspekty formuvannia i rozvytku systemy kontrolinhu na pidpryiemstvi; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 3-4 (292-293), pp. 30-37.

Abstract

The article demonstrates the necessity of considering the problem of developing a controlling system at the enterprise level. Approaches to defining the essence of the concept of "controlling" are systematized, as well as the peculiarities of understanding the definition in some countries, in particular, the existence of various aspects of their understanding and application at the level of global economic entities, and specifically in Ukraine. The existence of a controlling service at the enterprise level, or the inclusion of its specialists in the financial service of the enterprise, are deemed as necessary in order to make informed decisions aimed at achieving the strategic goals of the enterprise. The essence of modern methods of cost control (general and specific), which are used by enterprises to increase the efficiency of management decisions in modern conditions of their development, is systematized and explored. Using statistical data of agricultural enterprises within the Kharkiv region for 2020, in particular, indicators of agricultural land area and administrative costs per 1 ha of agricultural land and, using the equation of the third order parabola, extreme points are determined – that is, their maximum and minimum values. The obtained results served as a basis for the conclusion on the need to introduce a controlling service within enterprises with an area of agricultural land exceeding 6,500 hectares.

Keywords

controlling, management, expenses, strategic controlling, operational controlling, administrative expenses.

JEL classification:C200, D570, M110, Q100; DOI: 10.32680/2409-9260-2022-3-4-292-293-30-37

UD classification:658.5

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