| Popis: |
The feasible management control system should take into account the selected priorities for further growth and improvement of quantitative and qualitative indicators of entrepreneurial activity. Developing theoretical and methodological principles, the research of modern scientific idea of managerial control in the system of operational and strategic management was implemented, it defines a set of interconnected management processes and stages of control. The author's approach to the system’s scheme for measuring and tracking control parameters is presented. In addition, a comparative characteristic of strategic and operational management control is presented on the following features: control objective, attention concentration of control entity, the factorial influence on entrepreneurial activity, control of internal factors and processes, control of external factors and processes, use of non-financial (quantitative and qualitative) indicators in the process control, the use of control information, the main tasks of control, methods and tools, concentration on risks of enterprise entrepreneurial activity, the use of accounting and analytical data to control them when making managerial decisions, the object of control. The main tasks of strategic management control are defined considering its essence and role. The proposed practical recommendations for strategic management control are aimed at using one of its forms - monitoring of strategic budget indicators. The procedures for strategic management control of budget indicators are determined. These procedures make it possible to control the cause-and-effect relations that are put into strategic target program and determine the influence of factors on certain deviations. |
