DEVELOPMENT OF INSTRUMENT OF CONTROLLING PRODUCTION 

Tatiana A. Kulikova, Candidate of economical sciences, associate professor of sub-department of management and economic security, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: Tatiana_kulikova-pgu@mail.ru 

338.3 

10.21685/2227-8486-2021-1-6 

Background. The current state of the economy, characterized by crisis phenomena that primarily affect manufacturing enterprises, emphasizes the need to improve the management process. Currently, one of the most promising areas is controlling. The purpose of this research is to develop tools for controlling production in modern economic conditions.
Materials and methods. The research is based on the results of analysis of the works of domestic and foreign scientists in the field of implementation of the controlling function at enterprises, rational organization of the production process, official statistics on the state of industrial enterprises. The system approach, provisions of the theory of restrictions, statistical methods, economic and mathematical modeling are used.
Results. Based on the results of the study, the relevance of the development of production controlling is justified, the list of its tasks and the implementation algorithm are clarified by including the stage of building a model of cost behavior. This will increase the validity of the value of controlled indicators when implementing the deviation management method.
Conclusions. In conditions of limited economic resources, it is proposed to rely on the theory of restrictions when implementing production controlling. Optimizing the amount of overhead costs will allow you to identify the reserve of funds that can be used to eliminate the lack of resources for the implementation of current activities and Finance the development of the enterprise. Cost management based on standards allows you to carefully analyze deviations, prevent their occurrence and reduce the possible value, helps to avoid errors in the production process, and prevent them from being transferred to the next process in the form of defects. 

controlling, production, enterprise, deviation, rationing, overhead, system approach, resources 

Kulikova T.A. Development of instrument of controlling production. Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve = Models, systems, networks in economics, technology, nature and society . 2021;1:65–77. (In Russ.). doi:10.21685/2227-8486-2021-1-6