UDC 338.24.01

DOI: http://doi.org/10.15350/2409-7616.2022.4.25

Bakhireva A.A.¹ (Rubtsovsk, Russian Federation) – isakova@rb.asu.ru, Ovsyannikova A.V.¹ (Rubtsovsk, Russian Federation) – suhova@rb.asu.ru, Vorozhbit E.G.¹ (Rubtsovsk, Russian Federation) – vorozhbit@rb.asu.ru, Vyskrebentseva  A.S.¹ (Rubtsovsk, Russian Federation) – vas@rb.asu.ru

¹Altai State University

Abstract. Since the time of Aristotle, it is believed that the first in the knowledge of reality are the senses. However, the main thing is the desire to realize the causes of phenomena hidden from sensory perception. This is the essence of knowledge and the highest manifestation of the human mind. Today’s reality is constant and rapid changes that affect all aspects of the activities an economic subjects. Therefore, changes in the external and internal environment are an important tool for cognizing reality. Changes are initially assessed through the prism of the categories “favorable / unfavorable”, “positive / negative”. Then the reasons for the changes are understood, their consequences are assessed and the areas affected by them are localized, corrective actions are taken, appropriate to the situation. Thus, by changing itself or changing the external environment, the economic subject comes to a state of equilibrium. In the modern economy, meaningful activity associated with the timely monitoring of external and internal disturbances and the development of adequate responses to them is called controlling.  Controlling acquires particular importance precisely in production activities, since the efficiency of the entire economic system to a very large extent depends on what is happening inside these “economic molecules”. According to D. Khan, the firm is not a “ghost” figure, but an engine of institutional and economic changes, which are based on controlling information. This article is devoted to the generalization the concepts of controlling in their historical development. This allows us to formulate the modern content the concept of controlling as a tool for modeling the socio-economic space of the enterprise.

Keywords: controlling, concept, change, deviation, analysis.

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For citation:  

Bakhireva A.A., Ovsyannikova A.V., Vorozhbit E.G., Vyskrebentseva A.S. Controlling concepts: past and present. CITISE, 2022, no. 4, pp.259-272. DOI: http://doi.org/10.15350/2409-7616.2022.4.25