Management Tools of Cost Controlling at the Gas Transportation Enterprise
The importance of controlling in modern conditions is defined. A brief overview of the main evolutionary stages in the development of the theory and methodology of controlling is provided. The expediency of projection of the concept of controlling on the cost management system at the gas transportation enterprise is justified. The paper points at the grouping of controlling methods in general scientific methods, methods of a number of individual sciences, and specific methods, which are offered to divide into general management methods and methods of cost controlling. The author’s systematization of enterprise-wide management tools of controlling is provided, depending on the most significant areas of activity of the enterprise, management functions, levels of the management hierarchy and the nature of implemented targeted enterprise systems. The cost management methods are structured by management functions and stages of production and sales. The authors point at the predominant classification of each method into strategic and operational tools. The recommendations for further practical use of the presented systematization are provided.
VERA VLADIMIROVNA PLENKINA, AYAPBERGEN TAUBAYEV, OLGA VIKTOROVNA LENKOVA