BUSINESS INFORM №10-2017

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Section: Agricultural Economics and Agribusiness
UDC 658.012.7
Drobot N. M., Yatsiuk V. O.
Implementing a Controlling System in the Agricultural Enterprises of Ukraine (p. 269 - 273)
The article is aimed at studying the theoretical and practical aspects of implementing the controlling as a progressive approach to improving management in agribusiness. The main stages of implementation of the controlling system have been allocated and emphasis has been placed on its systemic implementation in enterprises. A controlling system for enterprises of AIC is presented, consisting of the main centers of responsibility, which have certain directions of activity as well as control indicators. As a result of studying the practice of improving management in the agrarian holdings of Ukraine, three groups of enterprises have been allocated, depending on how the controlling is implemented: foreign-capital holdings, where controllers are managers from the parent company abroad, while in Ukraine specialists provide information and implement their recommendations for improved management; enterprises that have independently implemented a controlling system with a dedicated staff of the controlling division or a specialist in the financial service; enterprises that have implemented a controlling system with the help on the part of experts and consultants and support this system by their own efforts.
Keywords: controlling, management, planning, financial controlling, controlling of investments, controlling of innovations.
Tabl.: 1. Bibl.: 14.

Drobot Nataliia M. – Candidate of Sciences (Economics), Associate Professor, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]
Yatsiuk Viktoriia O. – Master, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Drobot, Nataliia M., and Yatsiuk, Viktoriia O. (2017) “Implementing a Controlling System in the Agricultural Enterprises of Ukraine.” Business Inform 10:269–273.

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