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Economic Analysis: Theory and Practice
 

Methodology to assess the feasibility of controlling at a machine-building enterprise

Vol. 23, Iss. 2, FEBRUARY 2024

Received: 11 January 2024

Received in revised form: 18 January 2024

Accepted: 26 January 2024

Available online: 29 February 2024

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: L20, М21

Pages: 223–236

https://doi.org/10.24891/ea.23.2.223

Elena A. GVOZDEVA Altai State University (ASU), Barnaul, Altai Krai, Russian Federation
gvozdeva19@mail.ru

https://orcid.org/0009-0004-7293-1311

Subject. The article considers a methodology for assessing the feasibility of building a controlling system at a modern machine-building enterprise.
Objectives. The purpose is to develop a methodological approach to assessing the feasibility of introducing controlling at a machine–building enterprise, to test it, using the case of a machine-building enterprise.
Methods. The study employs methods of analysis, synthesis, comparison, and scientific generalization.
Results. I present my own approach to assessing the feasibility of building a controlling system at a machine-building enterprise, describe its basic principles and stages of implementation. The particular focus is on substantiation of a set of indicators used to calculate the integrated indicator. The choice of indicators is determined by industry affiliation of the enterprise and by the most acute problems of the industry at the current stage of development. The practical aspect of approach implementation is illustrated by the case of machine-building enterprises in the Altai Krai.
Conclusions. One of the main features of the presented methodological approach is flexibility and adaptability. Depending on the industry and regional affiliation of chosen enterprise, it is possible to modify the set of indicators underlying the assessment. This approach enables to evaluate the effectiveness of enterprise management system.

Keywords: controlling, mechanical engineering, enterprise, enterprise management

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