В мире научных открытий, 2010, №4 (10), Часть 5
В условиях финансового кризиса, актуальность исследования проблем несостоятельности (банкротства) очевидна.
Необходимо дальнейшее исследование признаков банкротства, научное обоснование и законодательное установление объективного критерия несостоятельности (банкротства) организаций, что могло бы способствовать устранению многих негативных явлений в практике применения законодательства о несостоятельности.
Список использованных источников
1. Кошелев Д. Защита от заказного банкротства. URL: http://www.bankrotstvo.ru/27159.htm
2. Стратегии бизнеса: Аналитический справочник / Под общ. ред. академика РАЕН, д. э. н. Б.Г. Клейнера. М.: "КОНЭСКО", 1998. URL: http://www.aup.ru/books/m71/2_6.htm
3. Шершеневич Г.Ф. Конкурсный процесс. М.: Статут, 2000. 402 с.
4. Веснин В.Р. Основы менеджмента. М.: Триада, 2005.
UDC 669.713.7
N.I. Burykh
Yuzhno-Sakhalinsk Institute of Economy, Law and Computer Sciences Yuzhno-Sakhalinsk, Russia Scientific adviser: Kim En-Sun, PhD in Economics
INTERNATIONAL AND RUSSIAN BUSINESS SUPPORT SYSTEM BASED ON THE CONTROLLING INTRODUCTION EXPERIENCE
Today foreign and Russian companies become equal participants of the global goods and services market. A business management support system must be developed on the basis of examination of the corporate management issues, study of the management reforming priorities and adoption of a set of decisions that would enable us to put the corporate management reform in practice and organize the work on a brand new level. Scientific research activities and business environment studies confirm that the society's influence on the corporate activity is increasing constantly: changes have taken place in culture, as well as in values of modern companies and, of course, in their managerial technologies. In this context few years ago the financial vocabulary has been supplied with the word "controlling", and from that moment and until now the content and the scope of this term is the subject of ongoing discussions.
Keywords: controlling, management of the companies, administrative decisions, Scientific researches.
The rapid changes taking place globally in all spheres of life during the last decades directly affect the activity of both public and private companies.
Today foreign and Russian companies become equal participants of the global goods and services market. To accelerate the economic growth and development of countries certain changes should be made in the hands-on corporate management experience. A business management support system must be developed on the basis of examination of the corporate management issues, study of the management reforming priorities and adoption of a set of decisions that would enable us to put the corporate management reform in practice and organize the work on a brand new level.
High quality managerial decisions may be adopted only by professional and responsible managers of all levels of the organization chart. And if the professionalism of such managers resulted from their mental capacity, developed professional knowledge and acquired advanced experience, then their responsibility shall be based on the corporate ethical culture, common values, social standards, ability to assess the seriousness of problems, readiness to solve issues in order to achieve the assigned objectives, as well as on control.
The control at the level of individual business units (corporations, firms and even quasi-autonomous business entities) is called "internal control" in the national scientific literature, while it is ambiguously determined in the foreign sources. The situation is the same for the very definition of "control", its intended purpose, structure and types. [4]
Scientific research activities and business environment studies confirm that the society's influence on the corporate activity is increasing constantly: changes have taken place in culture, as well as in values of modern companies and, of course, in their managerial technologies. In this context few years ago the financial vocabulary has been supplied with the word "controlling", and from that moment and until now the content and the scope of this term is the subject of ongoing discussions. [1]
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For many years people were sharpening and improving their financial and business management skills. And at the beginning of the 20th century the controlling appeared as a result of this long and constructive way. Despite the fact that researchers of the history of economics have discovered that the controlling sources of origin and formation stretch back into the Middle Ages the management science still considers it an understudied term. The appearance of controlling in theory and practice of contemporary foreign and Russian corporate management is connected with the interaction of economic analysis, planning, management accounting, forecasting, budgeting and management. Introduction of the controlling system in a company upgrades its corporate management to a brand new level, carrying out and orienting the activity of the specialized services and departments of the company on implementation and achievement of the operating and strategic goals. In general, the controlling service is a specific area of the company's activity related to functional and strategic implementation of the management goals and objectives. The extent and urgency of the current objectives during a limited period of time gave rise to the need to use information technologies. Information technologies provide an opportunity to reduce significantly the time consumption for data exchange, to decrease the labor intensity for accounting and analysis procedures and increase the volume of the processed information. The existence of such an interconnecting department as the Information Technologies Department under the controlling service will slowly make it an integral part of the corporate management support system. The classifier determines the controlling service's role in the company's activity as follows: the controlling service will not substitute managers in the planning process, or maintain cost accounting for the other departments or accumulate any audit and analysis data for own needs, but will render methodological, administrative, coordination and consultation support to such business processes as planning, accounting, audit and analysis in order to provide the information required by managers for effective management [2] of the company and its departments. Therefore the controlling service acts as a link between the cost center and responsibility centers. Taking into account the national identities of the Russian market and the developed countries' experience, the application of various controlling methods requires the establishment in different companies, in particular, in large ones, of the appropriate department which would contribute to the movement towards new opportunities for improving the corporate management effectiveness: those are the moderation methods, strategic methods and operative controlling methods. In addition it may be acknowledged that the controlling concept is multipurpose and may be applied for corporate management practically in all areas of activity. The pattern of interaction between the controlling service and the other departments of the company will be determined on a case-by-case basis, depending on objectives, tasks and functions assigned to it by the company's executives.
If you compare the introduction of the controlling system in Russia with the foreign practice you will see that its introduction in Russian companies consumes far less money than in the other European countries. Certainly this situation is untoward, as it witnesses of the possibly excessive tax burden for the RF economy.
Conclusions:
1. The impact of environment represented by government and social policies, programs and laws is a strong factor affecting the companies' activity, i.e. it affects the entire management system and in particular, it adjusts the controlling activity. Accordingly, the aim of the controlling for the socially responsible business activity is to optimize the profit and ensure the balanced human-environment relationship.
2. The controlling services must be vested not only with such functions as planning, management and control over the implementation of programs ensuring the sustainable corporate development, but also with the responsibility for preparation of the corporate social reporting.
3. Therefore after determining the high-priority objectives of strategic development the company can start setting up the actual conditions for introduction of the controlling tools, and eventually for the controlling system as a whole.
It is the controlling system which, on the basis of information technologies accumulated by professionals and supported by the broad toolset, in fact provides an opportunity to show the actual picture of the company's future.
The controlling service established within a company may develop a business management support system based on the analysis of indicators in order to ensure the effective management in the following areas: financial stability, solvency, break-even point, dynamics and trends of indicators, deviations and analysis of the reasons thereof.
The controlling is intended to support the management function in ensuring the efficient long-term development of a company by way of generation and evaluation of the long-term development scenarios, participation in the strategic goals setting up process, monitoring of the progress in implementation of the adopted strategy, analysis of performance results and evaluation of the deviation reasons [3].
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Today we can assert with confidence that a new era in business development is on the way and its specific feature is the designing of package solutio
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