TRANSFORMATION OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM IN THE PROCESS OF FORMING A CONTROLLING SYSTEM
УДК 658.1
DOI:
https://doi.org/10.14258/epb202126Keywords:
controlling, controlling system, management, responsibility centers, area of responsibility, economic analysis, cost optimization, structural divisionsAbstract
The article discusses various approaches to the interpretation of the concept of “organizational and economic mechanism”, and also formed the author’s presentation of this concept. The authors provide the composition of the main elements of the organizational and economic mechanism with a brief description of each of them. Demonstrated the relationship between controlling and the organizational and economic mechanism. The main possibilities and effects that are achieved with the formed controlling system are highlighted. In the controlling system, tasks are identified that can be solved by the organizational and economic mechanism. As part of the transformation of the organizational and economic mechanism in the formation of the controlling system, the authors, in accordance with the goals of detailing and specifying the costs and revenues of the organization, supplemented the composition of the elements of the organizational and economic mechanism with “zones of responsibility”. The authors formulated the definition of areas of responsibility, an example is given for cost centers, and also clearly demonstrated the place of areas of responsibility in the management structure of an organization.
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