Controlling of Trade Enterprises in the Context of the International Dimension

Abstract

The article deals with the features of the controlling implementation in trade enterprises in the context of the international dimension, the possibility of adapting international approaches to the Ukrainian conditions of business. The essential concept of controlling and its connection with realization of the general functions of management is defined. It is established that controlling is a management subsystem that ensures the achievement of the mission and system of goals of the enterprise, covers all areas of activity, business processes and business facilities. It is determined that effective business processes are the driving force of success of a trading company, so the implementation of processes should be monitored and any deviations should be corrected in a timely manner. It was found that the concept of controlling is not limited to pure control. The impossibility of considering controlling only at the final stage of management is substantiated. Controlling ensures the achievement of the goals of trade networks, directing the functioning of the management system of trade entrepreneurs in a single direction, defined by strategic, tactical and operational plans. The experience of other countries in controlling conducting at trade enterprises is studied. The tools of foreign practice that can be used in the implementation of controlling of different areas (marketing controlling, procurement and logistics controlling, financial activities controlling, sales controlling, financial activities controlling) are defined: kaizen system, Just-in-time system, CRM, benchmarking, ABS-analysis and XYZ-analysis, PIMS, outsourcing matrix, DPS method, profitability chart «Maisigma», PEST-analysis, Monte Carlo method, methodology of «quality circles», sensitivity analysis, construction of a map of strategic groups, quality standards, performance indicators, calculation of inventory levels, comparison of costs in the value chain, change management, management of «weak» signals, hierarchy of strategies, building a map of business processes. Implementation of controlling provides an increase in trade to 25%; increase in profit from 10 to 12%; increase in profitability from 8 to 20%; increase labor productivity to 30%.

How do high-performance manufacturing enterprises differ from others with respect to the essence and use of controlling?

“…In the strategic area, they prefer tools similar to Taran, based on detailed analyses. Lositska et al (2022) solved the problem with controlling implementation in trade enterprises and found that for economic efficiency it is important to use tools such as benchmarking, ABS and XYZ-analyses, outsourcing matrix, DPS method, profitability chart "Maisigma" and also the introduction of control mechanisms. The variety of existing tools suggests that the issue in question is designed quite profoundly and many factors determine its practical status.…”

Features of Information Providing of Financial Control at Trade Enterprises

“…Дослідження й розвиток теорії фінансового контролінгу здійснили провідні вітчизняні й зарубіжні вчені: К. Друрі, О. О. Терещенко, С. Фалько, Д. Хан, П. Хорват, Т. В. Паєнтко, В. М. Федосов та ін. Основні аспекти впровадження інструментів фінансового контролінгу у практичну діяльність підприємств торгівлі розглядаються у публікаціях таких вчених-економістів, як Л. О. Лігоненко, О. А. Вержбицький [1], Т. І. Лосіцька, В. Д. Лагутін, Т. М. Мельник [2], В. М. Костюченко, А. В. Каміл (Купрієнко) [3; 4], А. В. Сисоєв [5], М. В. Тарасюк [6].…”

Information Support of Controlling the Operational Activities of Trade Enterprises

“…[3], Лосіцька Т.І., Бєляєва Н.С., Лагутін В.Д., Мельник Т.М. [4], Костюченко В.М, Каміл (Купрієнко) А.В. [5; 6], Сисоєв А.В.…”

“…Коптелов та В.В. Крохін [4] наголошують на необхідності та процедурі використання інформаційних систем ERP-класу для реалізації на підприємстві концепції контролінгу бізнес-процесів.…”