Theory and practice of controlling at enterprises in international business

Economic Annals-ХХI: Volume 165, Issue 5-6, Pages: 90-96

Citation information:
Malyarets, L., Draskovic, M., Babenko, V., Kochuyeva, Z., & Dorokhov, O. (2017). Theory and practice of controlling at enterprises in international business. Economic Annals-XXI, 165(5-6), 90-96. doi: https://doi.org/10.21003/ea.V165-19

Lуudmyla Malyarets
D.Sc. (Economics),
Professor,
Head of Department of Higher Mathematics and Economic and Mathematical Methods,
Simon Kuznets Kharkiv National University of Economics
9-A Nauky Ave., Kharkiv, 61100, Ukraine
Malyarets@ukr.net
ORCID ID: http://orcid.org/0000-0002-1684-9805

Mimo Draskovic
D.Sc. (Economics),
Professor,
Maritime Faculty,
University of Montenegro
36 Dobrota Str., Kotor, 85331, Montenegro
veso-mimo@t-com.me

Vitalina Babenko
D.Sc. (Economics),
PhD (Technical Sciences),
Professor,
V. N. Karazin Kharkiv National University
4 Svobody Sq., Kharkiv, 61022, Ukraine
vitalinababenko@karazin.ua
ORCID ID: http://orcid.org/0000-0002-4816-4579

Zoya Kochuyeva
PhD (Technical Sciences),
Associate Professor,
National Technical University «Kharkiv Polytechnic Institute»
2 Kyrpychov Str., Kharkiv, 61002, Ukraine
kochueva@kochuev.com

Oleksandr Dorokhov
PhD (Technical Sciences),
Associate Professor,
Simon Kuznets Kharkiv National University of Economics
9-A Nauky Ave., Kharkiv, 61100, Ukraine
aleks.dorokhov@meta.ua
ORCID ID: http://orcid.org/0000-0002-0737-8714

Theory and practice of controlling at enterprises in international business

Abstract. The article deals with a modern concept of controlling at enterprises in international business, which contains clarifications of the essence of controlling as a system and detailed consideration by its types: strategic and operational controlling, improvement of their goals, tasks, principles, functions and their relationship to other functions of management. The authors of the article explain how to choose controlling tools which are to be applied at a specific enterprise and suggest a system of controlled performance indicators of an industrial enterprise. A methodical approach to controlling of the export and import activities of enterprises is provided in the article. The authors propose the ways of using the results of controlling related to export and import activities at the enterprise in order to implement business strategies and improving the information systems existing at most industrial enterprises through the creation of the structure of controlling.

Keywords: Modern Concept of Enterprise Controlling; Choice of Controlling Tools; Methodical Approach to Controlling of Export and Import Activities; Results of Controlling; Improvement of Information Systems

JEL Classіfіcatіon: L20; M16; M40

DOI: https://doi.org/10.21003/ea.V165-19

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Received 5.06.2017