Контролінг у системі управління економічною активністю торговельного підприємства

Abstract

Досліджено та обґрунтовано теоретико-методологічні положення контролінгу як інструменту забезпечення якісно нового формату інфокомунікаційної взаємодії на всіх рівнях ієрархії управління. Визначено місце контролінгу в системі управління економічною активністю торговельного підприємства. Розроблено референтну модель науковоприкладної платформи контролінгу економічної активності, орієнтовану на інформаційний супровід управлінського процесу і повнофункціональне вирішення його завдань у єдиному контурі управлінської інформаційної системи торговельного підприємства.

The necessity to increase competitiveness of commercial enterprises in the conditions of dynamic changes in business environment and consumer needs determines the need to find the latest tools to manage their economic activity. Particular attention is paid to management technologies, able to combine the strategies of individual enterprises with the global goals of socio-ecological and economic development of national economy. It is found that controlling is an effective tool for transferring management of a trade enterprise to a new level. The purpose of this article is to substantiate theoretical and methodological foundations of forming scientific and applied platform for controlling economic activity of a trading enterprise. Based on the content of the analysis of basic provisions of generally recognized concepts, it is proved that it provides a qualitatively new format of systematic support for managing activation of economic activity of retail enterprises and infocommunicational interaction of management personnel at all levels and stages of the management process. The place of controlling in a single outline of the economic activity management system of a trading enterprise is determined. It is suggested to interpret controlling as a component of the enterprise management system that provides information support for planning, coordination, harmonization and control of compliance with the obtained results, evaluation of the causes of deviations, development and application of managerial decisions to increase the level of economic activity and sustainable development of the enterprise on the basis of adapting the changing environment of modern business environment and interests of stakeholders. The basic conditions of the efficiency of introducing controlling in the management information system of a trading enterprise are established. The components of theoretical basis (object, subject) and methodology (purpose, tasks, principles, functions, technology, methodological tools) of controlling economic activity of a trading enterprise are specified. Reference model of the scientifically applied platform of controlling economic activity is developed, focused on information support of the management process and full-featured solution of its tasks in a single outline of the management information system of a trading enterprise. Practical implementation of the obtained scientific results will allow to create a single information space for making effective managerial decisions to increase economic activity and sustainable development of trading enterprises.