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Control in the Management System

Author

Listed:
  • Lyubov Hutsalenko

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

In the management system of the enterprise and its divisions, control plays an important role. In a broad sense, control is the verification of compliance of actual characteristics (processes, activities, objects) with the established requirements (restriction). The purpose of the article is to study the approaches to understanding the essence of the system and to determine the place and role of control in the management system. The essence of the concept of "system" was investigated by analyzing this statement in vocabulary and encyclopedic articles and scientific researches. As the analysis shows, the semantics of the general definition of the term "system" is connected with the terms "element", "part", "object", "object". It was proved that in scientific researches the management system is considered as an element that highlights naturally interrelated phenomena. The systematic approach to economic processes in enterprise management was defined. It was determined that the system consists of parts, each of which has its own goals. It was substantiated that the system can develop both under the influence of the external environment and under the influence of the internal environment. The influence of information flows of the external and internal environment on administrative decisions was proved. It confirms the need to enhance the effectiveness and role of control in the enterprise management system in order to ensure its competitiveness for the future. The place of control in the management system was formed and schematically presented. Subjects of internal control at different enterprises were identified for accounting purposes. It was proved that control is not only a function of the management system, but also an effective tool for ensuring proper organization of work and evaluation of any process or activity, which allows you to quickly respond to negative phenomena and forecast activity for a certain period of both individual components and the enterprise as a whole.

Suggested Citation

  • Lyubov Hutsalenko, 2019. "Control in the Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 5-10, March.
    • Handle: RePEc:iaf:journl:y:2019:i:1:p:5-10
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    More about this item

    Keywords

    system; control; management; functions of control; internal control;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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