ВНЕДРЕНИЕ СИСТЕМЫ УПРАВЛЕНЧЕСКОГО УЧЕТА И КОНТРОЛЛИНГА НА ПРОМЫШЛЕННОМ ПРЕДПРИЯТИИ

Abstract

The article is devoted to the problem of introducing a system of management accounting and controlling at an industrial enterprise, taking into account the specific character of their functioning in the Russian economy. The purpose of the study is to formulate recommendations for the development and implementation of a management accounting and controlling system at Russian enterprises as factors for increasing their management efficiency. Based on the analysis of the main approaches to the interpretation of the terms “management accounting” and “controlling”, reflected in the works of domestic and foreign economists, an interpretation of these categories as well as their relationship, place and role in the activities of industrial enterprises are given. According to the research conducted in the article, the management accounting system has the possibility of independent existence acting as one of the elements of the formation of a controlling system from the perspective of developed support for the organization's management system. The basic concepts of controlling, as the basis of a mechanism contributing to an increase in the efficiency of management decisions made, as well as an increase in the performance of the company as a whole, are considered. Based on generalization of the global experience, and taking into account the specific character of the Russian economy, a model is proposed for the introduction of a controlling system at an industrial enterprise as a set of successively implemented stages. A distinctive feature of this model is the consideration of all the key reasons that slow down the process of introducing controlling services at Russian industrial enterprises, as well as based on the principles and rules underlying the creation of an effective controlling service.