Internal Control System in Enterprise Management: Analysis and Interaction Matrices

Elvir Munirovich Akhmetshin, Vladimir Lvovich Vasilev, Denis Sergeevich Mironov, Elena Ivanovna Zatsarinnaya, Marina Viktorovna Romanova, Alexei Valerievich Yumashev
European Research Studies Journal, Volume XXI, Issue 2, 728-740, 2018
DOI: 10.35808/ersj/1036


This study is aimed at the development of a guideline for analysis of the economic activity of an enterprise to control and ensure the interaction of tasks and functions of management in the current and strategic aspects in the conditions of innovative development. The proprietary methodology for enterprise management control system formation is developed. The concept of matrices of analysis and interaction between the functions of the enterprise management is introduced. The matrix of operational control and management, the matrix of strategic control and management, the matrix of integrated control and management are considered by the authors. The concept of enterprise management control is considered herein. The objectives of the management control system in the modern economy are also described. The key role of control in the implementation of the current and strategic objectives of the enterprise management is substantiated. The proposals are formulated to improve the control function at the enterprise with the help of new information technologies. Based on the proprietary methodology of matrix analysis and interaction of objectives and functions of the enterprise management system, the algorithm for the formation of a system of integrated flexible internal control is developed.

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