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Аналитический процесс разработки стратегии в системе контроллинга // Analytical Process of Strategy Development in the System of Controlling

Author

Listed:
  • Elena Zhidkova A.

    (Administration of the Governor of the Kemerovo region)

  • Елена Жидкова Анатольевна

    (Администрация губернатора Кемеровской области)

Abstract

Nowadays, the turbulent business environment requires new approaches which are essential to the management of economic entities with a view of the long-term coordination. Process orientation is the horizontal management, which is based on the allocation of the aggregate business processes that focus on the result. The relevance of this article is justified by the fact that for more effective management of the economic entity and for the full use of its potential, it is necessary to develop a certain strategy. The articles displayed and highlighted controlling as the most important instrument in providing management with the necessary analytical information in order to make strategic decisions. From the point of view of strategic management schools, the methodological platform of analytical process of strategy development has been formalized. Options of strategies for the economic entities of the construction industry have been disclosed. The main attention is paid to the strategic analysis as one of the most effective ways to strategy development. В настоящее время турбулентная среда бизнеса требует новых подходов к управлению экономическими субъектами с целью долгосрочной координации. Процессная ориентация представляет собой горизонтальное управление, базирующееся на выделении совокупности бизнес-процессов, которые направлены на результат. Актуальность данной статьи обусловливается тем, что для более эффективного управления экономическим субъектом и использования его потенциала необходима разработка стратегии. На передний план статьи выведен контроллинг, обеспечивающий менеджмент необходимой аналитической информацией для принятия стратегических решений. С позиции школ стратегического менеджмента формализована методологическая платформа аналитического процесса разработки стратегии. Раскрыты варианты стратегий экономических субъектов строительной отрасли. Основное внимание в работе уделено стратегическому анализу как одному из наиболее эффективных способов разработки стратегии.

Suggested Citation

  • Elena Zhidkova A. & Елена Жидкова Анатольевна, 2016. "Аналитический процесс разработки стратегии в системе контроллинга // Analytical Process of Strategy Development in the System of Controlling," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 100-105.
  • Handle: RePEc:scn:accntn:y:2016:i:5:p:100-105
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