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PROBLEMS OF MODERN ECONOMICS, N 1 (37), 2011
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Churilova A. N.
PhD student, St. Petersburg State University of Economy and Finances

Specificities of implementation and development of the system of controlling in food industry enterprises (Russia, St. Petersburg)
The article discusses methodological foundations of implementation and development of the system of controlling in the enterprises within the sphere of food industry, defines the elements of the system and their mutual relations, and points out particular features of controlling characteristic to food industry. The author analyzed implementation of the system of controlling that includes three stages: preparatory, implementation, automatization
Key words: controlling, food industry, planning, management, accounting



Литература
1. Бердникова Т. Б. Анализ и диагностика финансово-хозяйственной деятельности предприятия. — М.: ИНФРА-М, 2001.
2. Данилочкина Н. Г. Контроллинг как инструмент управления предприятием. — М.: ЮНИТИ, 2003.
3. Контроллинг в бизнесе: методологические и практические основы построения контроллинга в организациях / А.М. Карминский, Н.И. Оленев, А.Г. Примак, С.Г. Фалько. — М.: Финансы и статистика, 1998. — 256 с.
4. Фолльмут Х. Инструменты контроллинга. — М.: Омега-Л, 2007.
5. Хан Д., Планирование и контроль: концепция контроллинга / Пер. с нем. — М.: Финансы и статистика, 1997. — 800 с.

Article in russian

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