Випуск: № 2/1, 2021
Doi: https://doi.org/10.37634/efp.2021.2(1).5
У статті ідентифіковано характеристики контролінгу: підсистема загальної системи управління, що орієнтує її на цілі діяльності підприємства; синтезує всі функції та види менеджменту; налагоджує інформаційно-аналітичне забезпечення і зв’язок усіх підрозділів, сфер та напрямів діяльності. Обґрунтовано нову сутнісну характеристику для враховування психологічних аспектів поведінки людей, що мають економічні наслідки. На основі всіх сутнісних характеристик сформульоване визначення поняття «контролінг».
Ключові слова : контролінг, ціль, підсистема менеджменту, управління, контроль
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