Abstract

The aim of the article. The aim of the article is the development of the methodical approach to implementation of controlling innovative activities into the practice of industrial enterprises management. The results of the analysis. The author justifies a need for application of controlling innovative activities (CIA) at industrial enterprises. The methodical approach to implementation of CIA into the practice of industrial enterprises management, which basis on the double contour scheme of acceptance and realization of administrative decisions in the field of innovative activity has been developed. The author concludes that this process should consist of five stages. A detailed effectiveness evaluation of management systems with identifying of an ability to realize an innovative capacity and providing of the appropriate level of profitability should be conduct on the first stage (making the decision about a need for CIA implementation). The second stage is identifying the foundations for CIA: mission, objectives, principles and functions. The third stage of CIA implementation is the improvement of the systems of acceptance and realization of administrative decisions in the field of innovative activity based on controlling. It includes making essential changes in a work of organization and information systems of the functioning of Ukrainian innovation active enterprises. The fourth stage involves the adaptation of the personnel of the other departments to work under the conditionals of CIA using; selection of personnel for providing of the effective functioning of CIA in the company and making changes into the organizational structure of the company, involving the CIA using. The fifth stage of CIA implementation consists of two components. The first one provides control and analysis of the implemented measures of improvement of organizational and informational components of the acceptance and realization of administrative decisions in CIA. The second one is a launching of feedback mechanism at the enterprise. The author has given complex of proposals and recommendations for each stage of CIA implementation into the practice of industrial enterprises management that can improve the functioning of innovation active enterprises. Conclusions and directions of further researches. The study demonstrated forming systems of innovation management based on the double contour scheme of acceptance and realization of administrative decisions with CIA using makes it possible to: –  clearly define the limit of influence and the degree of responsibility of each workplace for the goal of the company; –  optimal dispense management efforts of a management system of the company in two contour of responsibility – acceptance and realization of administrative decisions. Controlling innovative activities, as the main element of the proposed control scheme of management will contribute to minimizing the number of intuitive administrative decisions, accordingly increasing the proportion of rational administrative decisions. When complex of application controlling tools are complexly used, the effective information field is created. It helps to make administrative decisions, which promote enterprise development under a difficult competitive environment of modern technological changes. The effective using of recommended model of CIA implementation into a practice of Ukrainian industrial enterprises managing cannot be without a development of principle and job description of the direction and members of the department (service) controlling.

Keywords: innovative activities controlling, administrative decisions, competitiveness, organizational and information system of management, efficiency

JEL Classification: M10, O30.

Cite as: Panas, Ya. (2017). The model of implementation of controlling innovative activities into the practice of industrial enterprises management. Marketing and Management of Innovations, 1, 193-204. https://doi.org/10.21272/mmi.2017.1-17

This work is licensed under a Creative Commons Attribution 4.0 International License

References

1. Aloshyn, S.Iu. (2014). Formuvannia mekhanizmu upravlinnia innovatsiinym rozvytkom promyslovoho pidpryiemstva na zasadakh kontrolinhu [Formation mechanism of innovative development of industrial enterprises on the basis of controlling]. Ekonomika ta upravlinnia pidpryiemstvamy mashynobudivnoi haluzi – Economics and Management Engineering industry, 2, 126-137 [in Ukrainian].
2. Balabanova, L.V., & Hasylo, O.O. (2006). Marketynhovyi kontroling: teoriia ta metodolohiia [Marketing Controlling: Theory and Methodology]. Donetsk: DonDUET. [in Ukrainian].
3. Butko, M.P. (2014). Orhanizatsiia systemy kontrolingu na pidpryiemstvakh Ukrainy [Organizational systems of the controlling at Ukrainian enterprises]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu – Scientific Bulletin of Kherson State University, 6(2), 116-118 [in Ukrainian].
4. Holovko, O.H. (2013). Osoblyvosti vprovadzhennia systemy finansovoho kontrolingu na vitchyznianykh pidpryiemstvakh [Features of improvement of financial controlling system at Ukrainian enterprises]. Visnyk Universytetu bankivskoi spravy – Journal of Banking University, 1, 259-262 [in Ukrainian].
5. Zhakevich, A.G. (2016). Formirovanie efektivnoy sistemyi kontrollinga v promyishlennyih organizatsiyah [Formation of the effective system of controlling in industrial organizations]. Candidate’s thesis. Moscow: International Institute of Economy and Law [in Russian].
6. Karmynskyi, A.M., & Falko, S.H. (Eds.). (2006). Kontroling [Controlling]. (Translated from work published 1998). Moscow: Finance and Statistics [in Russian].
7. Horvat, P. (Trans.) (2006). Koncepciya kontrollinga: Upravlencheskij uchet. Sistema otchotnosti. Byudzhetirovanie [The concept of Controlling: Management Accounting. Reporting system. Budgeting]. Moscow: Alpina Business Books [in Russian].
8. Myroniuk, T.I. (2013). Kontroling v systemi pryiniattia upravlinskykh rishen pidpryiemstv kharchovoi promyslovosti [Controlling in the system of management decisions of the food industry enterprises]. Ekonomika kharchovoi promyslovosti – The economy of the food industry, 1, 18-21 [in Ukrainian].
9. Mykhailychenko, N.M. (2012). Problemy vyznachennia kola funktsii kontrolinhu innovatsii [Problems of identifying the functions of controlling innovation]. Marketynh i menedzhment innovatsii – Marketing and management innovation, 1, 164-168 [in Ukrainian].
10. Olytska, T.A. (2013). Metodolohichni osoblyvosti kontrolingu personalu v orhanizatsii [Methodological features of staff controlling at the organization]. Visnyk Odeskoho natsionalnoho universytetu im. I.I. Mechnikova – Bulletin of the Odessa National University n.a. I.I. Mechnikova, 4/2, Vol. 18, 196-199 [in Ukrainian].
11. Olifirov, O. (2003). Kontrolihg informaziinykh system pidpryiemstva [Controlling of information systems of company]. Donetsk: DonDUET [in Ukrainian].
12. Panas, Ya.V. (2013). Kontseptsiia kontrolingu innovatsiinoi diialnosti pidpryiemstva [The concept of controlling innovative activities of enterprise]. Visnyk NU «Lvivska politekhnika» – Journal of NU «Lviv Polytechnic», 754, 197-205 [in Ukrainian].
13. Panas, Ya.V., & Tkach, S.M. (2013). Upravlinnia innovatsiinoiu diialnistiu pidpryiemstv: teoretychnyi aspekt [Enterprise Innovative Activity Management: Theoretical Aspect]. Naukovo-praktychnyi zhurnal «Rehionalna ekonomika» – Scientific Journal «Regional economy», 1, 69-75 [in Ukrainian].
14. Pylypenko, A.A., & Lytvynenko, A.O. (2015). Formuvannia mekhanizmu kontrolinhu v upravlinni innovatsiinym rozvytkom potentsialu pidpryiemstva [Formation of controlling mechanisms in the management of innovative development of potential of the company]. ScienceRise – ScienceRise, 11(1), 21-27 [in Ukrainian].
15. Pich, G., & Sherm, E. (2001). Utochnenie soderzhaniya kontrollinga kak funktsii upravleniya i ego podderzhki [Clarification of controlling content as a function of control and its support]. Problemyi teorii i praktiki upravleniya – Problems of the theory and practice of management, 3, 21-26 [in Russian].
16. Rybak, O.V. (2014). Formuvannia mekhanizmu kontrolingu v upravlinni rezultatyvnoiu diialnistiu pidpryiemstva [Formation mechanism of controlling in the management of the enterprise effective]. (PhD in Econ. dissertation, Khmelnytsky National University, Ukraine) [in Ukrainian].
17. Sablina, N.V. (2014). Upravlinnia diialnistiu pidpryiemstv mashynobuduvannia u konteksti perspektyvy realizatsii kontrolingu [Management of engineering enterprises in the context of perspective controlling implementation]. Ekonomika i rehion – Economy and region, 6, 36-40 [in Ukrainian].
18. Slyvinska, O.B. (2015). Vprovadzhennia systemy kontrolingu na pidpryiemstvakh Ukrainy [Implementation of controlling at enterprises of Ukraine]. Ahrosvit – Agrosvit, 11, 34-37 [in Ukrainian].
19. Tkach, S.M. (2015). Upravlinnia ryzykamy investytsiinoi diialnosti v rehioni: teoretychni osnovy ta prykladni aspekty [Risk management of investment activity in the region: theoretical basis and applied aspects]. Lviv: SI «М. І. Dolishnyi Institute of Regional Research of the NAS of Ukraine» [in Ukrainian].
20. Khan, D. (1997). Planirovanie i control: koncepciya kontrollinga [Planning and control: the concept of controlling]. (A.A. Turchak, , L.G. Golovach, M.L. Lukashevich, Trans.). Moscow: Finance and Statistics [in Russian].
21. Yusupova, S.Ya. (2008). Teoriya i praktika vnedreniya sistemyi kontrollinga v usloviyah informatsionnogo obschestva [Theory and practice of the implementation of the system of controlling in the information society]. Doctor’s thesis. Moscow: Finance Academy under the Government of Russian Federation [in Russian].
22. WHU – Otto Beisheim School of Management (2016, October 22). Interactive Key Figures of Controlling. Official portal WHU – Otto Beisheim School of Management. www.whu-on-controlling.com. Retrieved from : http://www.whu-on-controlling.com/en/figures/key-figures-of-controlling [in English]. 
23. World Economic Forum (2015). The Global Competitiveness Report 2015–2016. Geneva. Retrieved from: http://www3.weforum.org/docs/gcr/2015-2016/Global_Competitiveness_Report_2015-2016.pdf [in English].
24. Weber, J., & Schäffer, U. (2008) Introduction to controlling. Stuttgart: Schäffer-Poeschel [in English].