MODERN TRENDS IN THE IMPLEMENTATION OF INTERNAL CONTROL AND CONTROL SYSTEMS AT RUSSIAN ENTERPRISES

Author(s): Rusakova T.N., Zueva I.A.

Rubric: Management

DOI: 10.21777/2587-554X-2020-3-64-71

Release: 2020-3 (34)

Pages: 64-71

Keywords: controlling tasks, controlling functions, controlling problems, controlling system, controlling mechanism, controlling algorithm, internal control, control system

Annotation: The article examines the problems and issues of the development and formation of internal control and controlling systems at industrial enterprises. On the example of one of the large industrial enterprises, the main stages of the development and implementation of a controlling system, the procedures and methods used in this, are considered. Attention is drawn to the basic elements of such a system and their formation, considering the sectoral specifics of an industrial enterprise. The main elements of the formation of the concept of the enterprise controlling system, as well as the components of the controlling mechanism are revealed. It identifies typical problems faced by industrial managers in the development and implementation of such control systems. An algorithm for introducing controlling at enterprises is investigated. A number of generalizing conclusions and conclusions are made on the features of the modern stage of development and implementation of controlling systems. On the example of a specific enterprise, the range of actual tasks is determined and the priority functions of developing a mechanism for organizing a controlling system are specified.

Bibliography: Rusakova T.N., Zueva I.A. MODERN TRENDS IN THE IMPLEMENTATION OF INTERNAL CONTROL AND CONTROL SYSTEMS AT RUSSIAN ENTERPRISES // Economics and Management. – 2020. – № 3 (34). – С. 64-71. doi: 10.21777/2587-554X-2020-3-64-71