Published in «Creative Economy»8 / 2018
DOI: 10.18334/ce.12.8.39294

Implementation of controlling in management practices: effectiveness assessing

Miroshnichenko Evgeniya Borisovna, Novosibirsk State University of Economics and Management «NINH», Russia

Nikiforova Lyudmila Evgenevna, Novosibirsk State University of Economics and Management «NINH», Russia

Внедрение контроллинга в практику управления: оценка результативности - View in Russian

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Abstract:
The article presents an organizational and methodological approach to assessing the effectiveness of the implementation of an organization management system based on controlling, ensuring the integration of strategic and tactical management systems.In connection with the integration of controlling in management practices, implementation requires, above all, revolutionary changes in the internal environment of the organization, its business model: implementation and reform of existing business processes, changes in organizational design, creation of new and reconfiguration of existing information and communication links, developing a culture of self-control. Therefore, the effectiveness of the implementation of controlling is measured using a two-part integral indicator of the effectiveness of the organizational design based on the diagnosis: the degree of use of potential of internal environment and the degree of rationality of the business model, which is characterized by the degree of development of corporate culture and the degree of rationality of the organizational design, based in turn, on the degree of development of relations between structural units and the degree of rationality of the formalized organizational structure.The proposed methodological approach provides for taking into account the rate of changes in these components.

Keywords:

controlling, corporate culture, effectiveness of controlling implementation, organizational design, self-controlling

JEL-Classification: M11, M14, M19

Citation:
Miroshnichenko E.B., Nikiforova L.E. (2018). Implementation of controlling in management practices: effectiveness assessing [Vnedrenie kontrollinga v praktiku upravleniya: otsenka rezultativnosti]. Creative Economy, 12(8). (in Russian). – doi: 10.18334/ce.12.8.39294.


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