Abstract
The article studied in details the basis of the theory of control, the necessity of determining the subject for further development of science and effective control activity in practice. Critical analysis of the fundamental works of accounting and control revealed the limits of the domain of operational control. It was found out that the object determines the scope of operational control, the conditions and the state of its operation mechanism. The components of the subject of operational control are interrelated, allowing one to find a way to achieve its objective and qualitative tasks.Proved that its subject is a special part of the theory, which describes in details the nature and breadth of operational process control to adapt its organization and methods to the specific conditions of the enterprise. The practical significance of operational control reveals due to the subject, which is manifested in the constant impact of the subject of control (control component) on its object (driven component) through the techniques, methods and tools (methodological component), which ensure smooth and efficient operation of all structural divisions, by avoiding or quickly correcting mistakes, shortcomings and negative effects of the economic process.In the article the authors provide substantiation of interrelationship of operative control and economic security of the enterprise. In the publication determined, that in the realities of the present well organized operational control creates the preconditions for ensuring economic and financial security.
Highlights
The importance of overcoming the challenges of the global market determines necessity of institutional development of the accounting science
The main achievement of scientific works was the justification of the operational control as a separate economic category and function control
Higher measure the effectiveness of operational control overwhelmingly achieved with the understanding that it bases on certain fundamental positions – basic theory
Summary
The importance of overcoming the challenges of the global market determines necessity of institutional development of the accounting science. Operational control as a key function of managing enterprises in the diversification of financial and intellectual capital requires constant improvement according to the uneven growth of the information needs of global players. Such events and circumstances cause the development of practice theory, researchers kept in good shape constant search for scientific truth. Kalyuha notes that the definition of subject is one of the central questions of the theory of control His clarification makes possible to discover the essence of control, to show the ways of further improving its organization and methods [7, р. Substantiation for the need of identification of the subject of operational control (grouped by the authors)
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