Positioning of Controlling in the Performance Management System of Cultural Sector Companies

The article studies the specifics of implementation of controlling in cultural sector companies. Hindering factors and grounds for implementation of the controlling system in cultural sector companies were revealed on the basis of the results of empiric studies. The instruments of operating and strategic controlling were considered. Scientific novelty of the study lies in revelation of the factors hindering implementation of the controlling system and setting of the controlling instruments for measurement of the performance efficiency of cultural sector companies.

Using special construction and technical knowledge in the fight against corruption

Introduction. Corruption risks are essential restrictive factors that hamper the normal operation of the construction industry; they are the obstacles that hamper investment and construction activities; they prevent the successful implementation of government-funded projects and development programmes. Elimination of corruption threats through the expert examination of draft legal acts in terms of corruptogenicity, law enforcement monitoring, research into practical corruption, control over business processes in the construction industry and other actions represent the top priority actions performed within the framework of Russia’s effective anti-corruption policy. Materials and methods. Corruption risks can be easily differentiated depending on specific stages of investment and construction projects. It is logical to distinguish corruption risks at due diligence and project implementation stages, at the stages of construction and commissioning, and at the stage of facility operation. Results. The co-authors have analyzed the anti-corruption efforts exerted in the construction industry both by the federal government and parties to investment construction projects. The co-authors describe several elements of anti-corruption actions aimed at the improvement of the system of state governance, in particular, the co-authors address several actions, taken by the Ministry of construction, housing and utilities of the Russian Federation. The business community considers corruption control as an effectively operating multi-faceted system, that encompasses supervision, reporting, and law enforcement. Today any control over corruption threats, that accompany the implementation of investment and construction projects, is undergoing substantial transformations triggered by the introduction of information technologies (BIM, improvement of electronic purchasing and tendering systems, etc.) Traditional instruments of control (for example, audi­ting) should focus on the involvement of competent professionals, having in-depth knowledge of construction processes and capable of performing an expert examination of project’s economic and construction constituents and accompanying business processes. Conclusions. The co-authors have substantiated the need to apply a flexible multi-faceted approach to corruption control, which should not be limited to controlling instruments to ensure the comprehensive tackling of the corruption problem.

FORMATION OF ENTERPRISE DEVELOPMENT STRATEGY WITH USE OF STRATEGIC CONTROLLING INSTRUMENTS

The article summarizes the methodological approaches to the formation of a strategy for the use of strategic controlling based on the analysis of the state of the external and internal environment, research of innovative activity and assessment of innovative potential. The author provides his own understanding of the essence of strategic controlling and establishes its main tasks in the enterprise management system. Different views to the definition of controlling, its functions and methods are researched. Systematization of knowledge is considered to order the role of controlling in contemporary economical thoughts. A place and a role of controlling in company management are determined. The information on practical possibilities of using the tools of strategic controlling is generalized and systematized. An attempt has been made to classify the controlling toolkit by industry and duration of the analyzed periods. The perspectives of controlling management technology are disclosed, due to the peculiarities of national economic conditions. The place of controlling in the enterprise management system as a central subsystem has been determined. The tasks, areas of application and objects of controlling have been defined. The factors of external and internal environment of the enterprise in modern conditions of management are characterized. For the successful implementation of strategic controlling, the advantages and disadvantages of its current tools are determined, the choice of which should be carried out due to the specific features of an individual enterprise. Taking into account all groups involved, the main goal of developing a new strategy for the enterprise was its preservation, improvement and development. The new development strategy aims to increase the value of the enterprise while achieving material, environmental and social goals. When introducing controlling, it is necessary to carefully evaluate the tools that will be introduced and compare the complexity of implementation, the need for the information received. The prospect of further research within the framework of this problem is the complex implementation of tools for the implementation of strategic controlling of production and economic activities at industrial enterprises.

Balanced Scorecards: Tue Gutes und rede darüber

Neben finanziellen Zielen gibt es viele nicht monetäre Unternehmensziele, auf die der Einkäufer Einfluss nimmt. Zur strategischen Steuerung braucht es Kennzahlensysteme, die mit Ursache-Wirkungs-Beziehungen arbeiten. Das derzeit bekannteste Konzept einer Erfolgsmessung ist die Balanced Scorecard. Der Beitrag zeigt, wie mit einfachen Mitteln ein Einsatz dieses populären Controlling-Instruments im Klinikeinkauf möglich wird.

System of controlling instruments operating activities of a trade enterprise

Introduction. Scientists have already begun to apply actively controlling in various directions and spheres of activity of the enterprise. There is a need to identify structure of controlling instruments that can be used for trading company operational activity. It will deepen the understanding of controlling essence and will make it easier to implement. The purpose of paper is to identify varieties of controlling instruments operating activities of a trade enterprise. Results. In order to practically use systematic tools for product division functionality, in these own cases. Within the sales department propose to use pricing methods. When canceling marketing activities, they use the following tools: portfolio development methods; potential analysis Pilot method; Porter; benchmarking (the process of comparing objects of one enterprise with similar other objects of other enterprises); analysis of analytical shifts; map of strategic groups. Within the personal staff department, you can use your own strength and effectiveness of staff and motivation systems. In the control department of logistics are silent to create: remains a stock; ABC analysis; XYZ analysis. The grocery department was confident. Open procurement can be ABC analysis; XYZ analysis; known order optimization; confident stock level. Branch of appropriate management using design tools; accounting (management); process cost checking (activity-based costing); a sure fact regarding the life cycle (life cycle cost); direct costing; standard bone; transfer pricing methods; margin analysis; EVA, SVA, limit results analysis; functional-cost analysis, system of operation of operating system of ability; general intellectual ability management system; truth chain analysis; analysis of the chain of creation of additional information; comparison of results in chain actions; system of operational monitoring "plan-fact"; a system that considers the budget and remains important; system of regulatory calculation; analysis analysis; factor analysis; analysis of analytical shifts. All units can be used: PEST analysis; central security management; strategic gaps; analysis of strengths and weaknesses in the enterprise (trying to exploit the weaknesses in the enterprise and maintain the utilized potential potential); goal management system; activity based management (activity based management); system of balanced users; strategic maps; modeling; business process map; scenario method (situational approach to management decisions made in uncertainty. Forecasting the outcome of the situation); scenario method (situational approach to management decisions made in uncertainty. Forecasting the outcome of the situation); expert method; mathematical methods; Monte Carlo method; to divide a person by objects; sensitivity analysis; high efficiency of the unit; outsourcing matrix; control of "weak" signals; observation; cognitive conversation (individual and group); polls (written and oral); CAS polar solutions; experiment (natural and laboratory); testing; self-observation and self-reports. Conclusion. The proposed system of controlling instruments is adopted for the operating activities of a trading enterprise. It let to implement all the main functions of controlling.

CONTROLLING IN THE SYSTEM OF FINANCIAL ANTI-CRISIS MANAGEMENT OF THE ENTERPRISE

The article deals with the concept of anti-crisis financial controlling in the enterprise, describes the financial crisis management and describes the place of controlling in this system. The sections of the concept of financial crisis controlling and the range of anti-crisis controlling instruments are proposed. Formed the main objective of financial crisis management at the enterprise is determined and its main tasks. The problems of implementation of controlling are considered, and ways of their solution are proposed.

Die Steuerung des Verwaltungshandelns durch Haushaltsrecht und Haushaltskontrolle in der Europäischen Union

Zusammenfassung Das europäische Haushaltsrecht zeichnet sich im Vergleich mit dem deutschen durch eine Reihe von Besonderheiten aus: Es ist in seiner heutigen Gestalt ein sehr junges, im Grunde erst im Zuge der Prodi-Kinnock-Reformen 1999–2002 entstandenes Recht. Es kennt die für das deutsche Haushaltsrecht charakteristische Trennung von Innenrecht und Außenrecht nicht und ist deswegen selbst materielles Verwaltungsrecht der Leistungsverwaltung der Union. Soweit es um die Verwendung von Unionsmitteln geht, erfüllt es zugleich Funktionen eines Aufsichtsrechts der Kommission außerhalb des Vertragsverletzungsverfahrens. Schließlich werden im europäischen Haushaltsrecht in exemplarischer Weise die ökonomischen, sozialen, territorialen und politischen Asymmetrien der Union verarbeitet, kurz: das Verhältnis von Zentrum und Peripherie im Verwaltungsverbund. Im Mittelpunkt des Beitrags steht die Frage nach der gegenwärtigen Leistungsfähigkeit und der Zukunft des Modells der Gemeinsamen Mittelverwaltung nach Art. 59 EHO und der VO 1303/2013, nach dessen Grundidee den Mitgliedstaaten die dezentrale Finanzierungskompetenz übertragen wird, die Kommission aber die politische Haushaltsverantwortung behält und dafür über eine Reihe von Kontroll-, Aufsichts-, Mitsteuerungs- und Sanktionsbefugnissen verfügt. Dieses Modell ist aber inzwischen in einer schweren institutionellen Krise: Dem Haushaltsrecht sind in den letzten anderthalb Jahrzehnten sowohl im Recht der Struktur- und Investitionsfonds als auch beispielsweise bei der Finanzierung der Migrations- und Grenzsicherungspolitik politische Aufgaben zugefallen, die das unpolitisch-administrative Vollzugsmodell grundsätzlich in Frage stellen. Eine deswegen an sich folgerichtige, stärkere direkte haushaltsrechtliche Steuerung durch die Kommission wird jedoch durch den gegenwärtigen Rechtszustand strukturell unterlaufen. Die immer stärkere Mobilisierung der Kontrollschiene führt zu nichtintendierten Effekten. Der Beitrag diskutiert schließlich Auswege aus der gegenwärtigen Situation und zeigt die politischen Perspektiven einer Reform des europäischen Haushaltsrechts auf. Summary EU budget law is different in many respects: Its present scope and structure are key achievements of the institutional reforms initiated by the Prodi Commission under Neil Kinnock after the fall of the Santer Commission in 1999. Moreover, EU budget law is not limited to the internal procedures of public revenues and expenditures. It provides the substantive law of the administration of EU funds itself and hence serves as a „a constitutional framework for Community administration of the kind that has not existed hitherto“ (Paul Craig). As the Commission has no hard powers of oversight other than infringement proceedings, budget law also is an instrument of controlling the implementation of EU law by the Member States. Not least, budget law is confronted with the economic, social, territorial, and political inequalities with the European Union like no other area of EU law. Against this backdrop, the Article discusses the institutional capacity of the model of „shared administration“ as stipulated by Article 59 of the Financial Regulation (No. 966/2012) and fleshed out by the Common Provisions Regulation (No. 1303/2013). This model is based on a separation of administrative powers and political responsibility: While the Member States control the disbursement of EU funds on the local level, the political responsibility stays with the Commission (Article 317 TFEU), who in exchange has a set of instruments to control, supervise, and coordinate national administrations—and to sanction violations of EU law by applying financial corrections. EU budget law, however, is dealing with a major institutional crisis of shared administration. Over the last decades, the budget is confronted with intense political conflicts both on the traditional field of the structural and investment funds and, for instance, in the area of migration and border control policies. Conflicts of this kind challenge the administrative model of implementing the EU budget. The excessive use of controlling instruments and financial sanctions by the Commission has resulted in unintended consequences. And yet, the present state of EU budget law does not allow for a more openly political spending power of the Commission. The Article also discusses various reform scenarios under the next Multiannual Financial Framework (2021–2027).

Controlling Instruments for the Sustainability of a Business

The controlling activity has developed in the past years because of the need of companies to permanently monitor their performance and because of the need to adapt to the changes of the environment. In comparison to some decades ago, the present dynamic changes in the technological and social environment determine companies to be more agile regarding their strategies. In this article there are presented the main instruments used in marketing-controlling and an overview of the use of controlling instruments in companies, based on secondary data. The results of these researches show that companies use more and more frequent controlling instruments than in the past.