Development of Controlling in Postindustrial Economy: Tools and Techniques

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. Keywords: strategic controlling, management accounting, administrative analysis JEL Classifications: B15; M41; M

The essence of the conceptual model of service enterprises modernization

The multiplicity of definitions of modernization due to the fact that the very concept of “modernization” has very deep roots, related to the development of human civilization on its inherent social and economic laws. One of the most important laws is the development of the modernization process. Currently, the modernization process scale covers a wide field of human activity that initiates improvement of conceptual provisions of modernization. Modernization theory emerged in the 60s of XX century in the struggle for influence in the third world. Only by the middle of the 80s, when there was accumulated both positive and crisis experience a large number of third world countries that have implemented a variety of projects (both in the West and the socialist pattern) formed the theoretical concepts that are suitable to support a relatively non-ideological modernization politician. The result was the understanding of the transformation of the concept of “modernization” in the subject of analysis for representatives of disciplines, from different sides of the practice of “new” countries and analyse the reasons for successes and failures of the relevant development projects. © 2016, Econjournals. All rights reserved