The Strategic Controlling in the System of Aviation Enterprise Management in Ukraine
Journal: Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences (Vol.27, No. 1)Publication Date: 2015-06-08
Authors : Oksana Ostapenko;
Page : 58-65
Keywords : controlling; strategic controlling; strategic management; the system of aviation enterprise management; management accounting;
Abstract
The main objective of the study is the separation and systematization of theoretical and applied principles of implementing the strategic controlling in the system of aviation enterprise management in Ukraine. The theoretical principles of implementing the strategic controlling in the system of aviation enterprise management in Ukraine were systematized in this paper. Three basic conceptual orientations of the controlling, that can solve the problem of efficient use of existing capacity of aviation enterprise, , such as a tool of internal control and audit; management tool; philosophy thought of leaders have been proposed. Controlling - is a specific system configuration of prognosis of individual strategic management tool kit that transforms according to the size of the enterprise and approaches to the prediction of its future. However, despite the wide range of concepts measure the effectiveness of the company and the high popularity of some of them, none of these models does not comply all tasks in a complex in operational monitoring and adjustment policy measures, which aimed at ensuring a long-term success of the aviation enterprise. The practice shows that the strategic controlling able to provide the system and a reasonable selection of relevant indicators for strategic planning and control measures, their logging in accounting, methods for measuring results, the analysis and the interpretation.
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