A Scientific Substantiation of Instrumentarium of Controlling in the System of Management of Enterprise’s Economic Potential

Abstract

The article is aimed at a scientific substantiation of instrumentarium of controlling in the system of management of economic potential of enterprise. It has been proved that controlling is not only an instrument for managing the cost of business, but it also coordinates other segments of enterprise’s management. The information obtained through the use of operational and strategic controlling instruments allows the enterprise management to better understand the relationship between the individual elements of processes going on at the enterprise. Analyzing and systematizing scientific works of scholars, it is indicated that at the present time the issues of instrumentation of controlling and its connection with the controlling objects are not solved properly. In order to facilitate the selection of an instrumentarium of controlling in the system of management of the economic potential of enterprise, its systematization by elements, which include financial, production, labor, marketing, investment, organizational, managerial and other types of potentials, has been substantiated. It has been determined, that the applied instrumentarium also depends on the analyzed period of activity of the enterprise – either operative or strategic. As a result of the research the classification of controlling instruments with the purpose of management of the economic potential of enterprise has been proposed.

Keywords

• economic potential
• controlling
• instrumentarium
• operational controlling
• strategic controlling