Internal control system in enterprise management : analysis and interaction matrices

This study is aimed at the development of a guideline for analysis of the economic activity of an enterprise to control and ensure the interaction of tasks and functions of management in the current and strategic aspects in the conditions of innovative development. The proprietary methodology for enterprise management control system formation is developed. The concept of matrices of analysis and interaction between the functions of the enterprise management is introduced. The matrix of operational control and management, the matrix of strategic control and management, the matrix of integrated control and management are considered by the authors. The concept of enterprise management control is considered herein. The objectives of the management control system in the modern economy are also described. The key role of control in the implementation of the current and strategic objectives of the enterprise management is substantiated. The proposals are formulated to improve the control function at the enterprise with the help of new information technologies. Based on the proprietary methodology of matrix analysis and interaction of objectives and functions of the enterprise management system, the algorithm for the formation of a system of integrated flexible internal control is developed.peer-reviewe

Innovation process and control function in management

Currently, in terms of the need to improve business competitiveness in world markets, the problem of innovative development and the control function of Russian enterprises becomes more relevant. The authors’ approach, revealing the role of management control in solving the problem of innovative development of an enterprise, is presented herein. As the main method of study, the multilevel approach is used, while the innovation process is explored in various representations. As a set of stages from an innovational concept to a market product; as a set of resources and motivations for the participants in an innovational project; as a set of rules and procedures aimed to achieving the goals and requiring constant monitoring. Managerial control is considered as a factor of integration of the conditions required for the successful implementation of an innovative project at the enterprise. For the integrated support of the innovative processes, the enterprise internal control system is proposed, based on the polyadministrative matrix structure and the frame functioning model of the enterprise using information technologies. The systems of internal control during innovative development, which is implemented in different conditions and in different national economic systems, are also considered. The advantages and disadvantages of various approaches to the organization of control over the innovation activity at the enterprise are revealed. The recommendations are formulated to improve the model of internal control in the conditions of innovative development of the enterprise.peer-reviewe