Розвиток контролінгової діяльності машинобудівних підприємств

Abstract

У дисертаційній роботі вирішено науково-прикладне завдання з розроблення теоретико-методичних положень та практичних рекомендацій щодо розвитку контролінгової діяльності машинобудівних підприємств. Розкрито сутність контролінгу, його функціональну роль та значення в системі управління підприємством, проаналізовано існуючі види та інструментарій, а також концептуальні засади і принципи його формування в зарубіжній та вітчизняній практиці. Розглянуто стан та визначено перспективи розвитку контролінгової діяльності, удосконалено методичні положення з її оцінки пропонованими показниками, досліджено фактори, які впливають на практичну дієвість та ефективність такого типу управлінського інструментарію. Викладено підходи до моделювання контролінгової діяльності та сформульовано реалізацію її концепції, удосконалено методику оцінки діяльності машинобудівного підприємства, запропоновано механізм стимулювання контролінгової діяльності. В диссертационной работе решено научно-прикладную задачу по разработке теоретико-методических положений и практических рекомендаций по развитию контроллинговой деятельности машиностроительных предприятий. Раскрыта сущность контроллинга, его функциональная роль и значение в системе управления предприятием, проанализированы существующие виды и инструментарий, а также концептуальные основы и принципы его формирования в зарубежной и отечественной практике. Рассмотрено состояние и определены перспективы развития контроллинговой деятельности, усовершенствованы методические положения по ее оценки предлагаемыми показателями, исследованы факторы, которые влияют на практическую действенность и эффективность такого типа управленческого инструментария. Изложены подходы к моделированию контроллинговой деятельности и сформулировано реализацию ее концепции, усовершенствована методика оценки деятельности машиностроительного предприятия, предложен механизм стимулирования контроллинговой деятельности. The Dissertation solves the applied problem in the elaboration of the theoretical and methodological provisions and practical recommendations as to the development of the controlling activity of machine-building enterprises. The Dissertation objective is the elaboration of theoretical provisions and methodological recommendations for the formation of adequate and efficient controlling activity of the national machine-building enterprises based on the development of theoretical and applied bases, practice of controlling application at the national and international enterprises. To achieve the specified objective the following tasks were set: to provide the insight into the content and functional directedness of the existing controlling conceptions, provide for the systematization of the main approaches to the controlling positioning in the enterprises management system based on the analysis of genesis and evolution of its theory and generalization of the national and international practice; provide for the grounding of the scholarly and theoretical bases of selecting the efficient instrument of the controlling activity concept formation adequate for the insurance of the efficient management of the production and economic activity of the machine-building enterprises under modern conditions; improve the bases of the controlling efficiency assessment in the enterprise management structure and the approaches as to the analysis of its efficiency; elaborate the methods of modification of the criterion of efficient activity of the machine-building enterprise; from the system of actions in the building and functioning of separate components of the general mechanism of the controlling conception at the machine-building enterprise; elaborate the motivating and instrumentally-methodological provision of the controlling implementation at the national machine-building enterprises. The first chapter «Theory and Practice of the Controlling Activity at the Machine-Building Enterprises» provides the insight into the essence of the controlling, its functional role and importance in the enterprise management system, provides the analysis of the existing types and instruments as well as the conceptual bases and principles of its formation based on the national and international experience. The definitions are elaborated in the theory of controlling, it is stated that controlling shall be based on the consecutive combination of its components (planning, budgeting, accounting, analysis, monitoring, audit, control), synthesis of its content and tasks into the unified clearly defined system which facilitate the achievement of the main goal by the enterprise – impact upon the management efficiency from the operating efficiency point of view and insurance of the stable functioning in future. It is proved that the conceptual basis of the controlling shall be based on the systemic massive of informational flows and include the assessment and analytical instruments, formalized information instruments and operative assessment and special functions instruments.The elaboration of the basic conception of the controlling provides for the mandatory considering of the controlling activity model and efficiency assessment criteria. The second chapter «Analysis of the Controlling Activity at the Machine-Building Enterprises and its Efficiency» provides the analysis of the condition and defines the perspectives of the controlling activity development, the methodological provisions are improved in the assessment of its introduction efficiency and functioning, the factors are researched influencing the practical efficiency of such type of the administrative instruments. It is defined that in most cases the functions of controlling at the national machine-building enterprises are performed by the accounting service or financial and economic company subdivisions, which, apart from the inefficient performance of functional tasks, also hinders the performance of their direct functions. The appropriate functional connection is defined between the subjects and objects of controlling at the machine-building enterprises in the process of the controlling activity implementation. The result of the research of the content of the approaches used as to the controlling activity assessment indexes allow stating that existing methods may not be considered objective enough for a number of reasons. First of all, this is connected with the aspect of the direct comparison of controlling activity expenses with the change of the company activity indexes in general without separating the effect of the coordinating administrative solutions from its introduction and without regard to the temporal difference of impact of the controlling functions on the efficiency of the administrative solutions. It is suggested assess the controlling activity according to the balance indexes system which unifies the valuable enterprise activity parameter into four groups: «finance», «customers», «internal business processes» and «education and growth», it is suggested grouping the controlling efficiency indexes according to the economic, social and administrative components. Within assessment the machine-building enterprises controlling administrative components it is suggested dividing the indexes into qualitative, the dynamics of which before and after controlling introduction is acknowledged by the assessment result. It would be appropriate to relate the administration expenses in the controlling system and administration efficiency coefficient to the quantitative indexes. The qualitative indexes necessary for the assessment of the controlling activity are suggested determining using the administration efficiency coefficients and quality of the decisions realization. The third chapter «Improvement of the controlling activity at the machine-building enterprises» describes the controlling activity additional modeling approaches and formulates its concept, the methodology of the machine-building enterprises activity assessment is improved according to the added economic value within the balanced indexes system. The mechanism is suggested of the controlling activity reinforcement. Considering the necessity of balancing the operating efficiency and the need in the investment resources of the machine-building enterprises, formation of their development potential, the economic value added (EVA) index is suggested for application instead of traditional profitability index. The Thesis suggests defining the estimated value of such index on the traditional basis and modify according to the activity specificity. The Thesis suggests the basic controlling model based on the stages of elaboration and creation the functional motivation mechanism. Structuring of the defined stages specifies the controlling activity providing for the interaction of the specialists of economic and other subdivisions and services with the coordinating instruments in management of the machine-building enterprises.