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The specificity of the controlling system organization in trade enterprises

Abstract

The controlling system is individual for each trading enterprise. It is unique, because it depends on the type of enterprise, its location, the life cycle, the nature of its core and support activities, the level of development and the structure of the socio ultury, the riskiness of activities, the need for the availability of information and coordination of the activities of procurement and sales areas the degree of integration of the enterprise in various structures, and others. Therefore, the management of each specific trade enterprises needs to develop their own controlling system taking into account the characteristics of their internal and external environment. In the formation of the system of controlling the structure of trade enterprises should, first of all, examine two related controlling sections- strategic controlling is to ensure the effective use of the competitive advantages of the organization in this, as well as the creation of new sources of success in the long term. In the formation of the controlling system structure of a trading enterprise, first of all, two interrelated sections of controlling, strategic and operational, should be investigated. Strategic controlling should ensure effective use of the organization’s competitive advantages in the present, as well as create new sources of successful activity in the future. Operational and strategic controlling system tools should be introduced gradually, taking into account the specifics of the enterprise. The better and more consistent some separate tools are used, the more efficient controlling system is. With a variety of opportunities for application of individual instruments and their combination can it is possible to improve performance in all areas of commercial enterprise.

About the Authors

M. S. Orazalinova
«Туран» университеті
Kazakhstan


S. A. Faizullina
«Туран» университеті
Kazakhstan


References

1. Сацук Т.П. Формирование структуры контроллинга торговой организации // Известия Санкт-Петербургского университета экономики и финансов. - 2008. - № 1(53). - С. 45-56.

2. Сацук Т.П. Построение системы управления финансами организаций на основе контроллинга (на примере торговых сетевых компаний): автореферат дис. … докт. экон. наук. - Санкт-Петербург, 2010. - 43 с.

3. Фольмут Х.Й. Инструменты контроллинга: пер. с нем. Н.Н. Максимовой. - М.: Изд. «Омега-Л», 2007. - 127 с.


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For citations:


Orazalinova M.S., Faizullina S.A. The specificity of the controlling system organization in trade enterprises. Bulletin of "Turan" University. 2018;(1):148-153. (In Russ.)

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ISSN 1562-2959 (Print)
ISSN 2959-1236 (Online)