International Accounting
 

Controlling: Application of the information analysis system 1C:ERP Enterprise Management 2

Vol. 21, Iss. 9, SEPTEMBER 2018

Received: 3 August 2018

Received in revised form: 10 August 2018

Accepted: 15 August 2018

Available online: 14 September 2018

Subject Heading: Managerial accounting

JEL Classification: G30, G31, G32, М11, М15

Pages: 1007–1023

https://doi.org/10.24891/ia.21.9.1007

Shitova T.F. Urals Institute of Administration, Branch of RANEPA, Yekaterinburg, Russian Federation
shitovatat@yandex.ru

ORCID id: not available

Subject This article deals with the issues related to the introduction and conduct of controlling at enterprises by means of information analysis systems.
Objectives The article aims to substantiate the necessity of controlling through information analysis systems, show the operation of one of them using the 1C:ERP Enterprise Management 2 system as an example, and develop practical recommendations, helping use this ERP system to solve management problems in an effective manner.
Methods For the study, I used the methods of economic and comparative analyses, methods of strategic, long-term and operations management, and the systems approach.
Results The article briefly covers such controlling instruments as managerial accounting, budgeting and planning at an enterprise, procedures of execution of budget implementation control, analysis of execution of plans. It describes the operation of these tools using the 1C:ERP Enterprise Management 2, and evaluates the efficiency of this ERP system to automate controlling procedures.
Conclusions and Relevance The management system of a modern enterprise needs to be improved. Practical recommendations on implementation of controlling in various spheres of activity in cooperation with information analysis systems of management are required. The article is of scientific and practical nature, and it can be useful for managers of enterprises, who plan to introduce an information analysis system capable of automating the work of management personnel.

Keywords: controlling, 1C:ERP Enterprise Management 2

References:

  1. Necheuhina N.S., Gagarina N.M., Shitova T.F., Mukhanova N.V. Information Technologies of Controlling as a Factor of Innovative Development of Telecommunication Companies. Int. Conf. Quality Management, Transport and Information Technologies. St. Petersburg, Russia, 24–30 September 2017, pp. 244–251.
  2. Beketov N.V. [Controlling and the management information system of a trade organization]. Daidzhest-Finansy = Digest Finance, 2008, no. 6, pp. 46–51. URL: https://cyberleninka.ru/article/n/kontrolling-i-sistema-informatsionnogo-obespecheniya-upravleniya-torgovoy-organizatsiey (In Russ.)
  3. Berdnikov V.V. [Information and analytical problems of development of controlling of efficiency in agribusiness]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2010, no. 16, pp. 42–52. URL: https://cyberleninka.ru/article/n/informatsionno-analiticheskie-problemy-razvitiya-kontrollinga-effektivnosti-v-agrobiznese (In Russ.)
  4. Kondrashova N.G. [Quality controlling of audit: interrelation of management and quality assurance in audit organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2013, no. 47, pp. 39–45. URL: https://cyberleninka.ru/article/n/kontrolling-kachestva-audita-vzaimosvyaz-upravleniya-i-obespecheniya-kachestva-v-auditorskoy-organizatsii (In Russ.)
  5. Necheukhina N.S., Polozova N.A. [Controlling as a tool for effective management of construction holding companies]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2012, no. 20, pp. 17–23. URL: https://cyberleninka.ru/article/n/kontrolling-kak-instrument-effektivnogo-upravleniya-v-stroitelnyh-holdingah (In Russ.)
  6. Chuval'skaya A.I. [Financial controlling as a factor of effective development of sport organizations]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2011, no. 21, pp. 33–39. URL: https://cyberleninka.ru/article/n/finansovyy-kontrolling-kak-faktor-effektivnogo-razvitiya-sportivnoy-organizatsii (In Russ.)
  7. Yarotskaya E.V., Yarotskii I.V. [Formation of a system of internal controlling of development and use of the economic potential of the insurance company]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2013, no. 21, pp. 23–33. URL: https://cyberleninka.ru/article/n/formirovanie-sistemy-vnutrennego-kontrollinga-razvitiya-i-ispolzovaniya-ekonomicheskogo-potentsiala-strahovoy-organizatsii (In Russ.)
  8. Tolkach V. Kontrolling – nemetskaya ideya, poluchivshaya mezhdunarodnoe priznanie [Controlling: A German idea of international recognition]. Production Management, 2011, July 5. URL: http://www.up-pro.ru/library/management_accounting/controlling/kontrolling-tolkach.html (In Russ.)
  9. Necheukhina N.S., Shitova T.F., Polozova N.A. Kontrolling kak sistema informatsionno-analiticheskoi podderzhki prinyatiya upravlencheskikh reshenii. V kn.: Ekonomika i promyshlennaya politika: teoriya i instrumentarii: kollektivnaya monografiya [Controlling the system of information and analytical support management decisions. In: Economics and Industrial Policy: Theory and Tools: A collective monograph]. St. Petersburg, Peter the Great St. Petersburg Polytechnic University Publ., 2014, pp. 370–399.
  10. Anan'kina E.A., Danilochkin S.V., Danilochkina N.G. Kontrolling kak instrument upravleniya predpriyatiem [Controlling as an enterprise management tool]. Moscow, YUNITI Publ., 2002, 279 p.
  11. Karminskii A.M., Olenev N.I., Primak A.G., Fal'ko S.G. Kontrolling v biznese. Metodologicheskie i prakticheskie osnovy postroeniya kontrollinga v organizatsiyakh. 2-e izd [Controlling in business. Methodological and practical bases of controlling formation in organizations. 2nd edition]. Moscow, Finansy i statistika Publ., 2002, 256 p.
  12. Ivashkevich V.B. [Strategic controlling of production and sales business processes]. Upravlencheskii uchet = Management Accounting, 2013, no. 1, pp. 31–36. (In Russ.)
  13. Mayer E. Kontrolling kak sistema myshleniya i upravleniya [Controlling as a system of thinking and management]. Moscow, Finansy i statistika Publ., 1993, 96 p.
  14. Mann R., Mayer E. Kontrolling dlya nachinayushchikh [Controlling für Einsteiger]. Moscow, Finansy i statistika Publ., 1992, 208 p.
  15. Peach G., Scherm E. [Clarification of the content of controlling as a function of management and its support]. Problemy teorii i praktiki upravleniya = Theoretical and Practical Aspects of Management, 2001, no. 3. URL: http://vasilievaa.narod.ru/18_3_01.htm (In Russ.)
  16. Han D. PiK: Planirovanie i kontrol': kontseptsiya kontrollinga [Planning and control: the concept of controlling]. Moscow, Finansy i statistika Publ., 1997, 765 p.
  17. Horvath & Partners. Kontseptsiya kontrollinga: Upravlencheskii uchet. Sistema otchetnosti. Byudzhetirovanie [The concept of controlling: Management accounting, reporting system, and budgeting]. Moscow, Al'pina Biznes Buks Publ., 2006, 269 p.
  18. Deyhle A. Praktika kontrollinga [Controller Praxis. Management Service]. Moscow, Finansy i statistika Publ., 2003, 336 p.
  19. Raikhman T. [Management and controlling. One goal, different ways and tools]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 1999, no. 5, pp. 26–36.
  20. Vollmuth H.J. Instrumenty kontrollinga ot A do Ya [Controlling-instrumente von A-Z]. Moscow, Finansy i statistika Publ., 2001, 288 p.
  21. Shevchenko Yu.A. Avtomatizatsiya byudzhetirovaniya i upravlencheskoi otchetnosti v “1S: Predpriyatie 8” [Automation of budgeting and management reporting in 1C:Enterprise 8]. Moscow, 1C-Pablishing Publ., 2008, 112 p.
  22. Yakovlev A.V. Upravlenie proizvodstvom. Planirovanie i dispetcherizatsiya. Seriya “1S:Akademiya ERP” [Production management. Planning and dispatching. Series 1C:ERP Academy]. Moscow, 1C-Pablishing Publ., 2018, 219 p.
  23. Vlasova L.G. Kontseptsiya prikladnogo resheniya “1S:ERP Upravlenie predpriyatiem 2” [The concept of application solution of 1C:ERP Enterprise Management 2]. Moscow, 1C-Pablishing Publ., 2016, 134 p.
  24. Bobrovnikov A.E. Finansovoe planirovanie i byudzhetirovanie. Seriya “1S:Akademiya ERP” [Financial planning and budgeting. Series 1C:Academy ERP]. Moscow, 1C-Pablishing Publ., 2018, 313 p.
  25. Shitova T.F. [Controlling using the system 1C:Production Enterprise Management 8]. Upravlenie investitsiyami i innovatsiyami = Investment and Innovation Management, 2015, no. 1, рp. 10–25. (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 21, Iss. 9
September 2018

Archive