Problems and Prospects of Implementation of Management Control at Russian Enterprises
https://doi.org/10.35854/1998-1627-2019-12-109-113
Abstract
The presented study analyzes the concept of management control as a modern tool of organization management and addresses the origins of management control, its problems and prospects of its development.
Aim. The study aims to offer a consistent insight into the concept of management control and prospects of its implementation at Russian enterprises.
Tasks. The authors conduct an in-depth study of the concept of management control, examine various concepts of its origins, and analyze the prospects and problems of its development.
Methods. The methodological basis of this study includes a review and analysis of the works of Russian and foreign scientists on the problems and prospects of the management control system. Results. Management control facilitates the support and execution of management functions across all levels of management (planning, accounting, analysis, control) and makes it possible to assess the situation before making management decisions.
Conclusions. Implementation of management control at an enterprise is a complex process that is crucial to the efficiency of operation. This study analyzes the advantages and major drawbacks of the management control system as well as prospects of its development and application in management practices.
About the Author
D. D. Kuz’mina
Kazan Federal University
Russian Federation
Russian Federation
Dinara D. Kuz’mina
Kremlyovskaya St. 18, Kazan, 420008
References
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Review
For citations:
Kuz’mina D.D. Problems and Prospects of Implementation of Management Control at Russian Enterprises. Economics and Management. 2019;(12):109-113. (In Russ.) https://doi.org/10.35854/1998-1627-2019-12-109-113
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