Gutchenko A.V.,
scientific supervisor: Yerysh L.A., senior teacher
Donetsk National
University of Economics and Trade
named after Mikhail
Tugan-Baranovsky
The basic position of controlling information
and communications at the enterprise
Information and communication processes are a decisive factor in the world
economy for today. Effective control over information and the ability to
receive maximum results from it is an important factor of stability of the
enterprise and achieving its competitive advantage. But along with that flow of
information is growing every year, so it is becoming harder to absorb is and distinguish necessary points. In modern conditions
the implementation of controlling information and communication will improve
the effectiveness and efficiency of the management of the company.
Summarizing these achievements shows that despite the significant amount of research and
increase the relevance of this problem, it still remains not solved. In terms
of creating a market economy, entrepreneurship development, modernization of
the public sector significantly changed content of organizational, managerial, social and economic relations in the
public administration system, and management at the level of individual
enterprises. The modern economy does not stand still: there is the a reformation of economic, labor,
property relations, changing enterprise management system that meets the needs
of the present. That is why further research needs a range of issues related to
the formation of a new mechanism of cost management of the enterprise.
Controlling is the concept of information and management. The system of controlling was first
described and used in the United States. Currently controlling can be defined
as a system of managing the process of achieving the final objectives and the
performance of the firm.
Being at the crossroads of accounting, information, control and
co-ordination, controlling has a special place in the management of the
enterprise: it ties together all these features, integrates and coordinates
them, moreover, complements the management of the enterprise, but only puts it
on a new level.
One of the main tasks of controlling is the correct organisation of
information flows at the enterprise with a view to their optimization, i.e.,
receiving only the information that can be useful in making management
decisions.
System of controlling solves its tasks in the automation of enterprise. The
complexity of processing detailed information at cost centers is huge, it is
difficult to handle manually. Economic shops (branches, warehouses, stores) just need to
automate their work, so as for them to work in the system of controlling. It is additional burden even if
the gathering of planned and actual information takes place once a month. If information
is collected once a week, then the units are physically can`t process and provide
information on controlling, which in its turn can`t integrate to all of the data in the enterprise. Therefore,
it is advisable to automate the controllìng work.
In the process of enterprise information flow analysis the service of controlling studies
processes, traffic and processes information, as well as focuses and intensifies collaboration at the enterprise.
The purpose of the analysis of information flows is to identify points of duplication,
redundancy and lack of information, causes of its failures and delays.
Communication is closely related to the information exchange between the
members of the team, managers and subordinates, so the design of the
communication process begins once the organizational structure is evaluated, and it defines functional
responsibilities of all members of the management team, describes what
information, in what terms and in what manner to serve each of the managers.
Without coordination of interests in this process it is impossible to achieve the goal of the
enterprise and to coordinate the actions of the staff.
Important from the standpoint of controlling is to identify the demand for
information. The need for information is revealed through the processes of planning
and controlling and corresponding solutions. Regarding this, the demand for
information is determined.
The main barriers for the introduction of elements of controlling in the communication system
of the enterprise is: the lack of "transparency" system of expenses,
which allows you to set their causes and determine their economic and
reasonable amount; insufficient
level of responsibility and motivation of personnel, its orientation to reduce
costs and enhance efficiency of the enterprise; functionally low level of
confidence of
decision makers, the effectiveness of the structural changes in the
communication system of enterprise management, as well as the level of
commitment and willingness of managers to those changes; unreliability of
the primary
system of document circulation; high efficiency of obtaining factual information about current activities of
the company, which has a negative impact on the decision-making process.
For the effective functioning of the communication process, the company is
required to build a comprehensive system of information support.
Introduction of elements of controlling in enterprise communication system
suggests the following algorithm for controlling information: finding out the
needs of information → set ways and methods of collecting and processing
information → define ways to transfer information within the framework of
the reporting system → building a computer system storage and further
processing of information. This algorithm automates the movement of internal and
external information flows at the Enterprise and allows managers to make informed
management decisions.
Literature:
2. Дрокина Н. И. Применение
элементов контроллинга в коммуникациооной системе предприятия. [Електронний
ресурс]. —Режим доступа: World Wide Web. — URL:
http://www.stattionline.org.ua/index.php/ekonom/39/3693-primenenie-elementov-kontrollinga-v-kommunikacionnoj-sisteme-predpriyatij.html
3. Карминский А.М.,
Дементьев А.В., Жевага А.А. Информатизация контроллинга в
финансово-промышленной группе // Контроллинг. 2002. №2.