FEATURES OF THE OPERATIVE CONTROLLING MECHANISM IN DEVELOPED COUNTRIES AND OPPORTUNITIES OF ITS APPLICATION IN RUSSIA

Abstract

The concept and history of the controlling and its functions and tasks are examined in the article, as well as definition of “operational controlling” is given. The peculiarity of the article is in the approach analysis of economists from different countries to the operational controlling essence, indicators under control set and proposed tools and techniques. Having based on the review of the theory and practice of operative controlling, the author makes a conclusion about the effectiveness of the combination of self-controlling system with the centralized strategic controlling department of a firm.

Keywords

• оперативный контроллинг
• стратегический контроллинг
• самоконтроллинг
• подконтрольные показатели
• управленческий учет
• operational controlling
• strategic controlling
• self-controlling
• verifiable indicators
• man- agement accounting