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Development of Controlling in Postindustrial Economy: Tools and Techniques

Year 2016, Volume: 6 Issue: 1, 33 - 40, 01.03.2016

Abstract

This article highlights the development of controlling in a historical retrospective. The periodization of controlling allocates two basic steps: 1accounting primitiveness (the priority control function of accounting, primary documents are financial statements); 2 accounting differentiation (emergence of double-entry accounting, complexity of the methodology, the emergence of information function and the science of accounting). The attention is paid to a contribution of national accounting schools (Italian, French, German, Anglo-American, Russian) to the formation and development of controlling. The main instruments of expeditious and strategic controlling are considered. Tools are considered in a section of management accounting and the administrative analysis. The attention is also paid to the indicator systems within the controlling. At application of not projective method, there is a search of the necessary decision thanks to overcoming the psychological inertia consisting in aspiration to solve a problem in the traditional way.

Year 2016, Volume: 6 Issue: 1, 33 - 40, 01.03.2016

Abstract

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Details

Other ID JA46VJ39EP
Journal Section Research Article
Authors

Elena Nikolaevna Klochko This is me

Maria Sergeevna Rybyantseva This is me

Elena Anatolevna Oksanich This is me

Publication Date March 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 1

Cite

APA Klochko, E. N., Rybyantseva, M. S., & Oksanich, E. A. (2016). Development of Controlling in Postindustrial Economy: Tools and Techniques. International Journal of Economics and Financial Issues, 6(1), 33-40.
AMA Klochko EN, Rybyantseva MS, Oksanich EA. Development of Controlling in Postindustrial Economy: Tools and Techniques. IJEFI. March 2016;6(1):33-40.
Chicago Klochko, Elena Nikolaevna, Maria Sergeevna Rybyantseva, and Elena Anatolevna Oksanich. “Development of Controlling in Postindustrial Economy: Tools and Techniques”. International Journal of Economics and Financial Issues 6, no. 1 (March 2016): 33-40.
EndNote Klochko EN, Rybyantseva MS, Oksanich EA (March 1, 2016) Development of Controlling in Postindustrial Economy: Tools and Techniques. International Journal of Economics and Financial Issues 6 1 33–40.
IEEE E. N. Klochko, M. S. Rybyantseva, and E. A. Oksanich, “Development of Controlling in Postindustrial Economy: Tools and Techniques”, IJEFI, vol. 6, no. 1, pp. 33–40, 2016.
ISNAD Klochko, Elena Nikolaevna et al. “Development of Controlling in Postindustrial Economy: Tools and Techniques”. International Journal of Economics and Financial Issues 6/1 (March 2016), 33-40.
JAMA Klochko EN, Rybyantseva MS, Oksanich EA. Development of Controlling in Postindustrial Economy: Tools and Techniques. IJEFI. 2016;6:33–40.
MLA Klochko, Elena Nikolaevna et al. “Development of Controlling in Postindustrial Economy: Tools and Techniques”. International Journal of Economics and Financial Issues, vol. 6, no. 1, 2016, pp. 33-40.
Vancouver Klochko EN, Rybyantseva MS, Oksanich EA. Development of Controlling in Postindustrial Economy: Tools and Techniques. IJEFI. 2016;6(1):33-40.