CONTROLLING AS A CORPORATE GOVERNANCE TOOL
https://doi.org/10.26425/1816-4277-2018-9-35-41
Abstract
References
1. Аniskin Yu. P., Pavlova А. M. Planirovanie i controlling [Planning and controlling]. M.: Omega-L, 2005, p. 280.
2. Bodyako А. V. Informatsionnye istochniki upravleniya krugooborotom sredstv v kholdingakh [Sources of Information control the circulation of money in holding companies]. M.: RUSАJNS, 2016, p. 192.
3. Bodyako A.V. Kontsepty «uchet» i «bukhgalterskiy uchet» kak fenomeny osmysleniya tseley khozyaystvovaniya [Concepts «accounting» and «accounting» as a phenomenon of understanding the goals of management] // Vestnik Universiteta, 2017, I. 10, pp. 62-66.
4. Veber Yu., Sheffer U. Vvedeniye v kontrolling [Introduction to controlling] / per. s nem.; pod red. i s predisl. S. G. Fal’ko. M.: Ob”yedineniye kontrollerov, 2014. 416 p.
5. Vzaimosvyazi printsipov korporativnogo kreditovaniya, bukhgalterskogo ucheta, analiza i vnutrennego kontrolya [Correlations of the principles of corporate lending, accounting, analysis and internal control] / V. M. Mironenko, Yu. V. Slinyakov, N. L. Vlasov // Rossiyskiy ekonomicheskiy internet-zhurnal, 2016, I. 3. 17 p.
6. Demina I. D. Formation of the concept of controlling as a scientific and educational discipline [Formation of the concept of controlling as a scientific and educational discipline] // Innovative development of the economy, 2017, I. 1 (37), pp. 151-156.
7. Ivashkevich V. B., Problems of the theory of management accounting and controlling, international accounting [Problems of the theory of management accounting and controlling, international accounting], 2015, vol. 7, pp. 2-14.
8. Karminsky A. M. Controlling in an industrial enterprise: Studies. [Controlling in an industrial enterprise: Studies] / A. M. Karminsky, S. G. Falko, I. D. Grachev, etc.; under the editorship of professor A. M. Karminsky, S. G. Falko. M.: ID FORUM: nits INFRA-M, 2013. 304 p.
9. Ponomareva S. V. Mekhanizm professional’nogo suzhdeniya v realizatsii printsipov bukhgalterskogo ucheta [The mechanism of professional judgment in the implementation of accounting principles] / Ponomareva S. V., Mironenko V. M. // Vestnik Universiteta, 2017, I. 7-8, pp. 121-126.
10. Rogulenko T. M. Teoreticheskiy analiz kategorial’nogo apparata upravlencheskogo ucheta [Theoretical analysis of the categorical apparatus of management accounting] / T. M. Rogulenko, V. V. Gorlov // Rossiyskiy ekonomicheskiy internet-zhurnal, 2016, I. 4, 16 p.
11. Safarov A. V. «Pravil’nyy» kontrolling»: mneniye praktika [«Correct» controlling: the opinion of the practice] // Upravlencheskiy uchet, 2006, I. 1, pp. 56-59.
12. Alekseyev A.A. Teoriya upravleniya [Control Theory] / A. A. Alekseyev, D. Kh. Imayev, N. N. Kuz’min, V. B. Yakovlev. SPb.: Izd-vo SPbGETU «LETI», 1999, 435 p.
13. Fal’ko S. G. Аnaliz otklonenij [Deviation Analysis] // Upravlyaem predpriyatiem, 2011, I. 7. Available at: http://consulting.1c.ru/ejournalPdfs/Falko_lmpo.pdf (accessed 23.07.2018).
14. Khorvat P. Kontseptsiya kontrollinga: Upravlencheskiy uchet. Sistema otchetnosti. Byudzhetirovaniye: per. s nem. [The concept of controlling: Management accounting. Reporting system. Budgeting: Per. with him]. M.: Al’pina Pablisher, 2009. 269 p.
15. Sherm G. E. Utochneniye soderzhaniya kontrollinga kak funktsii upravleniya i yego podderzhki [Specification of controlling content as a function of management and its support]. // BOSS, I. 3, 2006. Pp. 6-8.
16. Eykkhoff P. Osnovy identifikatsii sistem upravleniya [Fundamentals of identification of control systems]. M.: Mir, 1975, 686 p.
17. Budgeting-based organization of internal control / T. M. Rogulenko, A. V. Bodiaco, V. V. Zelenov, S. V. Ponomareva, V. M. Mironenko // International Journal of Environmental and Science Education, 2016, Т. 11, I. 11, pp. 4 104-4 117.
18. Hopfenbeck W. Öko − Controlling: Umdenken zahlt sich aus. MI: Handcover, 2001. Internationale Controller Verein, ICV. Available at: https://www.icv-сontrolling.com (accessed 23.07.2018). 19. Internationale Controller Verein ICV. Available at: https://www.icv-сontrolling.com (accessed 23.07.2018).
Review
For citations:
Rogulenko T. CONTROLLING AS A CORPORATE GOVERNANCE TOOL. Vestnik Universiteta. 2018;(9):35-41. (In Russ.) https://doi.org/10.26425/1816-4277-2018-9-35-41