КОНТРОЛІНГ ЯК ІНСТРУМЕНТ УПРАВЛІННЯ ВИРОБНИЦТВОМ

Abstract

The importance of material and financial resources rational use grows in the context of the economic crisis. In this regard, there is a need of a quality control system, which would make possible to fight mismanagement, squandering and misuse in the production sphere. This article explores the problems of production processes monitoring taking into account the technical capabilities of enterprises. The necessity of introducing the following indicators into the practical activities of production enterprises has been proved: coefficient of technical capabilities use (will allow to include in the cost of production more reasonable amount of depreciation); production capacity coefficient (will optimize the costs of maintaining and operating production equipment); coefficients of reference labor input, reference production equipment productivity, reference production intensity (expand the verification function of internal control and supplement it with the study of production costs from the position of their approximation to the standard, which are the costs of leading enterprises in the industry). The aim of introducing these indicators is to control the production process at the enterprise from the position of its compliance with the requirements of modern scientific and technological progress. The proposed innovations will improve the quality and objectivity of internal control, as well as contribute to the development of its strategic direction. Object of study - controlling system in production. The purpose of the study is to identify problematic issues of production control at domestic enterprises and develop proposals for their solution. Research methods - general scientific empirical and theoretical. The results of the article can be used by domestic manufacturing enterprises. KEY WORDS: PRODUCTION, EFFICIENCY, CONTROLLING, THE CONTROL, DEPRECIATION, COSTS, REFERENCE INDICATOR.