FEATURES OF THE OPERATIVE CONTROLLING MECHANISM IN DEVELOPED COUNTRIES AND OPPORTUNITIES OF ITS APPLICATION IN RUSSIA

The concept and history of the controlling and its functions and tasks are examined in the article, as well as definition of “operational controlling” is given. The peculiarity of the article is in the approach analysis of economists from different countries to the operational controlling essence, i...

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Hlavní autoři:	Anastasia A. Sotskaya, Anatolii I. Belousov
Médium:	Artigo
Jazyk:	Russo
Vydáno:	North Caucasus Federal University 2022-05-01
Edice:	Вестник Северо-Кавказского федерального университета
Témata:	оперативный контроллинг стратегический контроллинг самоконтроллинг подконтрольные показатели управленческий учет operational controlling strategic controlling self-controlling verifiable indicators man- agement accounting
On-line přístup:	https://vestnikskfu.elpub.ru/jour/article/view/1493
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