Keywords:balanced scorecard, controlling concept, controlling instruments, enterprise management system, financial and economic activity, goals of enterprise
Citation: Anastasiya Yakovleva (2011). Forming a Controlling System at an Enterprise. Russian Journal of Entrepreneurship, 12(2), 52-55. — url: http://bgscience.ru/com/lib/2725
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Abstract:
Operating under the market conditions shows the need for new concepts of management, such as controlling, at domestic enterprises. The article considers issues relating to one of the main tools of controlling – a scorecard. According to the author, a system of such indicators can not be static. It should be corrected in the process of changing the goals of the enterprise and,
hence, the process of the system’s modernization has to be continuous.
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2. Kaplan R.S., Norton D.P. Sbalansirovannaya sistema pokazateley. Ot strategii k deystviyu. – M.: Olimp-Biznes, 2008. – 320 s.
3. Dedov O.A. Metodologiya kontrollinga i praktika upravleniya krupnym promyshlennym predpriyatiem. – M.: Alpina Biznes Buks, 2008. – 248 s.