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Economic Analysis: Theory and Practice
 

Production controlling and its role in the management of the organization

Vol. 13, Iss. 32, AUGUST 2014

Available online: 28 August 2014

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

Pages: 21-25

Chuvashlova M.V. Ulyanovsk State University, Ulyanovsk, Russian Federation
chuvashlova@mail.ru

Kruglova I.S. Ulyanovsk State University, Ulyanovsk, Russian Federation
kruglova-irina@inbox.ru

The article expands the notion of controlling production from the position of the applied nature, i.e. controlling subsidiary industries. The paper marks not only the concept and characteristic of controlling auxiliary units, but it also discusses the scope of its application, as well as its constituent objects. The authors provide options for controlling positioning and substantive comments to run its operation at the industrial enterprise.

Keywords: production controlling, aviation industry, ancillary production, costs, absorption costing, direct costing

References:

  1. Gusev M.M. Programma postroeniya effektivnoi sistemy proizvodstvennogo kontrollinga na promyshlennom predpriyatii [A program of building an effective system of the production controlling at an industrial enterprise]. Voprosy ekonomiki i prava – Issues of economy and law, 2011, no. 5, pp. 120–124.
  2. Zvyagintsev V.V. Metody kal'kulirovaniya zatrat: abzorpshen-kosting i direkt-kosting [Methods of calculation of costs: absorption costing and direct costing]. Available at: Link. (In Russ.)
  3. Rogozin D.O. Otdacha ot Natsional'nogo tsentra aviastroeniya v Zhukovskom perekroet vse raskhody [The impact of the National Aviation Center in Zhukovsky overrides all costs]. Available at: Link. (In Russ.)
  4. Chuvashlova M.V. Vnedrenie kontrollinga v sistemu upravleniya predpriyatiem aviatsionnoi promyshlennosti: monografiya [The implementation of controlling in the enterprise management system in the aviation industry: a monograph]. Moscow, RАЕ Publ., 2013, 322 p.
  5. Chuvashlova M.V., Kruglova I.S. Sovremennoe znachenie sluzhby kontrollinga dlya upravleniya promyshlennymi predpriyatiyami [The contemporary significance of controlling services for the management of industrial enterprises]. Vestnik Universiteta – Bulletin of University, 2012, no. 5, pp. 140–147.

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