Article 19318

Title of the article

 NORMATIVE INDICATORS IN THE WORK OF CONTROLLING SERVICES AT MODERN ENTERPRISES

Authors

Taktarova Svetlana Viktorovna, Candidate of economic sciences, associate professor, head of sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: kaf_eop@rambler.ru
Kulikova Tat'yana Andreevna, Candidate of economic sciences, associate professor, sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: Tatiana_kulikova-pgu@mail.ru 

Index UDK

338.5 

DOI

10.21685/2072-3016-2018-3-19 

Abstract

Background. Dynamism of the external environment of enterprises, the need to respond promptly to emerging changes, the complexity of management processes contribute to the actualization of the functioning of the controlling service. The purpose of the work is to expand the understanding of the importance of regulatory indicators in the implementation of management functions in enterprises; to provide a method of revealing of internal reserves of funds to organizations for the creation of the controlling service.
Materials and methods. Assessment of the controlling service role in modern enterprises. Research of traditional methods of rationing costs and practice of applying normative indicators in the activities of organizations.
Results. The place of norms and standards for the implementation of the basic functions of controlling is determined. Approbation of the improved method of rationing overhead costs at the Penza machine-building enterprise confirmed its effectiveness.
Conclusions. Designed according to advanced technique of rules overhead costs would not only seek to reserve funds for the organization of the controlling service, but in the subsequent will be the basis in the implementation of its core functions. 

Key words

controlling, norms, rationing, overhead distribution rate, the company 

 Download PDF
References

1. Shugaeva I. V., Kushnerova O. N. Uchenye zametki TOGU [Proceedings of TOSU]. 2015, vol. 6, no. 4, pp. 350–355.
2. Aniskin Yu. P., Pavlova A. M. Planirovanie i kontrolling: ucheb. po spetsial'nosti «Menedzhment organizatsii» [Planning and controlling: textbook for the “Enterprise management” major]. 2nd ed. Moscow: Omega-L, 2005, 280 p.
3. Arutyunov Yu. A. Kachestvo, innovatsii, obrazovanie [Quality, innovations, education]. 2011, no. 6, pp. 75–80.
4. Kaliakparova G. Sh. Organizatsionno-ekonomicheskiy mekhanizm upravleniya zatratami v sisteme kontrollinga [Economic organizational mechanism of expenses management in a controlling system]. Available at: http://www.rusnauka.com/6_NITSHB_2011/Economics/6_80507.doc.htm
5. Ermolenko V. V. Intellektual'nyy chelovecheskiy kapital v obespechenii prinyatiya unikal'nykh upravlencheskikh resheniy v korporatsii: teoriya, metodologiya i instrumenty: monografiya [Human intellectual capital in unique managerial decision making at
corporations: theory, methodology and tools: monograph]. Krasnodar: Kubanskiy gosudarstvennyy un-t, 2012, 363 p.
6. Voronkov Yu. V. Obosnovanie mesta kontrollinga v upravlenii zatratami [Substantiating the role of controlling in expenses management]. Available at: https://cyberleninka.ru/article/n/obosnovanie-mesta-kontrollinga-v-upravlenii-zatratami
7. Osnovy kontrollinga. Chast' 2 [Fundamentals of controlling. Part 2]. Available at: http://becmology.ru/blog/management/controlling02.htm
8. Kulikova T. A. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve [Models, systems, networks in economy, technology, natural environment and society]. 2014, no. 3 (11), pp. 45–49.
9. Kulikova T. A., Luzgina O. A. «Umnye» normy kak klyuchevaya kompetentsiya promyshlennykh predpriyatiy, zanimayushchikhsya innovatsionnoy deyatel'nost'yu [“Smart” standards as the key competence of industrial enterprises involved in innovations]. Available at: http://www.e-rej.ru/publications/154/
10. Isaev R. A. Osnovy menedzhmenta: uchebnik [Fundamentals of management: textbook]. Moscow: Dashkov i Ko, 2011, 264 p.
11. Paliy V. F. Upravlencheskiy uchet izderzhek i dokhodov (s elementami finansovogo ucheta) [Managerial accounting of overheads and revenue (with elements of financial accounting)]. Moscow: INFRA-M, 2006, 279 p.

 

Дата создания: 03.04.2019 11:20
Дата обновления: 08.04.2019 16:13