Some Approaches to the Development of the Management Control Concept

  • Khanif Sharifzуanovich MULLAKHMETOV Kazan Federal University, Branch of the Kazan Federal University in Naberezhnye Chelny

Abstract

Characteristics of the environment of functioning and development of the organization, namely the increasing complexity (presence of a number of factors of internal and external environment that influence the activity of the organization), dynamism (factors that significantly affect the organization, change quickly and are interconnected) and uncertainty (as a consequence of the two previous characteristics), as well as qualitative changes in the society, require new approaches, systems, technologies and management practices. Accordingly, the management structure and management processes as a whole, as well as individual management subsystems and their characteristics should change. The aim of this work is to develop common approaches to developing the concept of control in modern conditions, which could serve as a basis for creating and maintaining an effective system of management control in organizations. To achieve the goal, the author proposes the concept of control based on theoretical and practical knowledge in management, while seeing control as one of the subsystems and the basic functions of management. Standardization and analysis of managerial situations allowed the author to specify the role of the control and determine the actions of management at various stages of the management process. A systematic approach to the organization of the control and consideration of organizations as open systems provided the opportunity to use the concept of controlling in the work, which suggests a fundamentally different approach to the evaluation of deviations in the activities of organizations; nevertheless, the conclusions drawn for deterministic situations have significant practical importance as the basic provisions for a further analysis of administrative situations in the face of uncertainty. One result of the study is a model and an algorithm of management control activities suggested by the author, based on a systematic approach to management and control processes and existing practice, taking into account the influence of environmental factors and the internal potential of the organization.

References

[1] Anankina, E.A., Danilochkin, S.V. and Danilochkina, N.G. 2003. Controlling as a tool of corporate management (pp. 19-21). Moscow: UNITY-DANA.
[2] Campbell, E. and Lachs, K. S. 2004. Strategic sinergizm (Original work published 2). St. Petersburg: Piter.
[3] Deyhle, A. 2003. Controller (pp. 13). Moscow: Finance and Statistics.
[4] Hahn, D. 1997. Planning and control: concept of controlling (pp. 29). Moscow: Finance and Statistics.
[5] Horvath, V. and Partners 2005. Concept of controlling: Managerial accounting. Reporting system. Budgeting (pp. 19). Moscow: Alpina Business Books.
[6] Karlof, B. and Lovingsson, F.H. 2006. The A-Z management: concepts and models (pp. 159-161). Saint Petersburg: Stockholm School of Economics in Saint Petersburg.
[7] Karminsky, A.M., Olenev, N.I., Primak, A.G. and Falco, S.G. 2002. Controlling in business. Methodological and practical bases of building controlling in organizations (pp. 28). Moscow: Finance and Statistics.
[8] Kirichenko, M. 2013. The systems of internal control: organization aspects of construction. Moscow: Finance newspaper, 11.
[9] Kochetkova, A. 2012. Bases of management in the conditions of chaos (uncertainty). Moscow: Read-Groups.
[10] Korotkov, E.M. 2004. Concept of the Russian management (pp. 17, 46-47). Moscow: Publishing-consulting company ‘DeKa’.
[11] Kotler, F. 2004. Marketing management (11th ed., pp. 32-33). St. Petersburg: Peter.
[12] Mescon, M.H. and Albert, M. 1988. Management (3rd ed.). New York: Harper and Row.
[13] Mullakhmetov, Kh.Sh. 2005. Some approaches to management control. Management in Russia and abroad, 6: 3-9.
[14] Mullakhmetov, Kh.Sh., Aminova, R.M. and Akhmetshin, E.M. (2014). Control in a management system in modern conditions. Asian Social Science, Vol. 10, 24: 237-247. ISSN 1911-2017, Retrieved from: http://dx.doi.org/10.5539/ass.v10n24p237.
[15] Mullins, L.J. 2003. Management and organisational behavior (pp. 889). Minsk: New knowledge.
[16] Pearce, J. and Robinson, R. 2013. Strategic management (Original work published 12). St. Petersburg: Piter.
[17] Sarkisov, S.E. 2005. Management: the dictionary catalog (pp. 324). Moscow: Ankil.
[18] Thompson, A.A. Jr. and Strickland III, A.I. 2002. Strategic Management: Concepts and Cases (Original work published 12).Moscow: Williams publishing house.
[19] Vasilev, V.L. and Akhmetshin, E.M. 2014. The role of information and information technology in the management control function. Biosciences Biotechnology Research Asia, 11(3): 1469-1474. Retrived from: http://dx.doi.org/10.13005/bbra/1540.
[20] Vollmuth, H.J. 2003. Controlling tools A-Z (pp. 13). Moscow: Finance and Statistics.
Published
2016-11-24
How to Cite
MULLAKHMETOV, Khanif Sharifzуanovich. Some Approaches to the Development of the Management Control Concept. Journal of Advanced Research in Law and Economics, [S.l.], v. 6, n. 1, p. 128-137, nov. 2016. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/444>. Date accessed: 14 apr. 2024.
Section
Journal of Advanced Research in Law and Economics

Keywords

management process; management situation; concept of control; algorithm of control; management control