Kontrolingo sampratos turinio vertinimas: holistinis požiūris

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Kontrolingo sampratos turinio vertinimas: holistinis požiūris
Alternative Title:
Evaluation of the content of controlling concept: holistic approach
In the Journal:
Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos [Science and studies of accounting and finance: problems and perspectives]. 2018, Nr. 1 (12), p. 47-59
Summary / Abstract:

LTKontrolingas, kaip ekonominė kategorija, pasižymi interpretacijų gausa, todėl moksliniu požiūriu kontrolingo sampratos turinio vertinimas yra svarbus, siekiant atskleisti jo esmę, paskirtį, reikšmę, vietą valdymo procese. Praktiniame kontekste nepakankamą kontrolingo sampratos ištirtumą galima įvardinti kaip vieną iš veiksnių, lėmusių mažą kontrolingo sistemos populiarumą Lietuvos įmonėse. Atsižvelgiant į tai, kad mokslinės ir praktinės literatūros, nagrinėjančios kontrolingo sampratos problemas, lietuvių kalba yra mažai, Lietuvos įmonių vadovų ir specialistų supratimo lygis apie šią sistemą gali būti labai skirtingas. Aiškesnis kontrolingo esmės ir paskirties suvokimas sudarytų prielaidas spartesniam kontrolingo idėjos vystymuisi Lietuvos įmonėse. Straipsnio tikslas yra ištirti kontrolingo sampratą holistiniu požiūriu bei įvertinti kontrolingo suvokimo lygį Lietuvos vidutinėse verslo įmonėse. Tyrimo objektu pasirinktos Lietuvos vidutinės įmonės, nes empiriniais tyrimais įrodyta, kad būtent jose šiuo metu yra susidariusios palankiausios sąlygos diegti kontrolingo sistemą. Teoriniam kontrolingo sampratos tyrimui atlikti buvo taikomi mokslinės literatūros analizės, turinio analizės, sisteminimo, apibendrinimo, abstrakcijos metodai; empiriniam tyrimui atlikti taikytas anketinės apklausos metodas. Straipsnyje pateikti teorinio tyrimo rezultatai, gauti išnagrinėjus keturiasdešimt tris kontrolingo apibrėžimus. Jie atskleidė, kad esminiai kontrolingo sampratos skirtumai yra susiję su kontrolingo nagrinėjimo lauko identifikacija bei dominuojančių požymių, apibrėžiančių kontrolingo tikslą, paskirtį, veiklas, išskyrimą. Remiantis šiais rezultatais teoriškai patikslinta ir išplėtota kontrolingo samprata atspindint esminius kontrolingo požymius ir išryškinant sistemos taikymo sąlygas bei siektiną rezultatą.Atlikus kontrolingo esmės ir paskirties suvokimo lygio Lietuvos vidutinėse įmonėse tyrimą, nustatyta, kad tik šiek tiek daugiau kaip pusė visų apklaustų vidutinių įmonių vadovų bei apskaitos ir finansų specialistų turi aiškų suvokimą, kas yra kontrolingas. Tai rodo, kad kontrolingo sampratos turinio tyrimus reikia toliau plėtoti ir skleisti jų rezultatus. [Iš leidinio]

ENFrom a scientific point of view, the analysis of the controlling concept and specification of the definition of controlling, taking changing economic, social and cultural conditions into account, are important in order to disclose the meaning and importance of controlling, to identify the object, functions, tasks of controlling and its place in the organisational structure of a company, to form a controlling system and distinguish its elements as well as to create a methodological basis for introduction of a controlling system into a company. Having considered that there is a huge variety of controlling definitions as well as explanations and interpretations of concepts, the content analysis method was used for examining the controlling concept. The analysis of the content of controlling definitions revealed that significant differences among the controlling concepts are related to identification of the research fields of controlling as well as distinguishment of dominant elements defining the goal, purpose and activities of controlling. After systematizing the concepts it was determined that controlling has to be analysed as a system combining narrower fields of research (procedural, functional, instrumental). After carrying out the analysis of dominant elements of controlling provided in the definitions it was revealed that most of them emphasize that controlling is oriented towards achieving the company's goals without specifically mentioning these goals. It is suggested to widen this concept by indicating that controlling has to be oriented towards achieving strategic and operational goals and concrete results of these activities have to be reflected through creation and increase of the company's value.Such approach is based on the attitude that the purpose of creating and introducing every new management system, including controlling, has to be related to additional value which, in the long run, can be created by connecting strategic and operational activities. When analysing the concepts of controlling in the respect of designation of dominant activity fields it was noticed that the management support activity is mentioned the most often and in the controlling system it is realised through various other activity fields. Their recurrence frequency in the provided definitions differ; yet the most frequently mentioned activities are those of planning, control and information support. Taking into account the fact that current controlling definitions do not identify the conditions under which this system would function efficiently it is appropriate to widen the definition of controlling in this respect by indicating that development of a controlling system flexibly responding to the changing external and internal environment as well as oriented towards factors creating a company's value is efficient in competitive and dynamic business conditions. The results of the conducted survey on the essence and the level of perception of the controlling in Lithuanian medium-sized business enterprises show that 54.7% of all surveyed mid-sized company executives and accounting and finance professionals have a clear perception on the controlling. The rest respondents identified controlling as control, internal control, management accounting, or were unable to define this category at all. Analysis of whether the level of control perception depends on the experience of the application of the controlling system in the companies, it has been determined that the perception level of the companies in which the control system has been applied or planned to be applied in the future, is significantly higher. [From the publication]

DOI:
10.15544/ssaf.2018.06
ISSN:
2029-1175; 2351-5597
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Permalink:
https://www.lituanistika.lt/content/77970
Updated:
2022-01-28 20:26:09
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