Russian Federation
UDK 336.025 Административные мероприятия и инструменты
In modern conditions of uncertainty, manufacturers face many problems and risks that are sometimes impossible to predict. In these conditions, effective enterprise management requires a reorientation from standard tools and methods used in accounting or management accounting to modern monitoring methods. Such methods are based on the concept of controlling, which is extremely in demand today in foreign business management practice, since it is an information and analytical tool for making and implementing management decisions synchronized with accounting, analysis, and planning systems. Controlling is not an innovation for Russian commodity producers, but it is still greatly underestimated as a tool for effective business process management. To build a business process control system, enterprises need a systematic study of its essence, tasks, basic concepts and regulatory regulation in order to ensure economic security. The article examines the genesis of the development of the controlling system, as well as the use of available resources and the identification of potential opportunities formed through modern controlling tools and methods in management accounting.
controlling, controlling tasks, controlling system models, business processes, agricultural enterprise, management accounting
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