Оперативний контроль в системі управління промисловим підприємством

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних, методичних та організаційних положень оперативного контролю в системі управління промисловим підприємством. Охарактеризовано оперативний контроль як елемент системи внутрішнього контролю. Конкретизовано сутність поняття «оперативний контроль». Запропоновано класифікацію передумов розвитку системи оперативного контролю. Визначено елементи системи оперативного контролю, запропоновано етапи його проведення. Удосконалено методику здійснення оперативного контролю у розрізі основних господарських процесів промислового підприємства. Розроблено регламентне забезпечення організації оперативного контролю на промисловому підприємстві, алгоритм одержання інформації з різних ділянок технологічного процесу, технологічні карти процесу проведення оперативного контролю на промисловому підприємстві. Визначено ризики в системі оперативного контролю та розроблено методичне забезпечення процесу їх оцінювання. Запропоновано систему внутрішньої оперативної звітності для вдосконалення інформаційного забезпечення прийняття управлінських рішень.

Диссертация посвящена научному обоснованию теоретических, методических и организационных положений оперативного контроля в системе управления промышленным предприятием. Оперативный контроль охарактеризован как элемент системы внутреннего контроля. Конкретизирована сущность понятия «оперативный контроль». Предложена классификация предпосылок развития системы оперативного контроля. Определены элементы системы оперативного контроля, предложены этапы его проведения. Усовершенствована методика осуществления оперативного контроля в разрезе основных хозяйственных процессов промышленного предприятия. Разработано регламентное обеспечение организации оперативного контроля на промышленном предприятии, алгоритм получения информации с различных участков технологического процесса, технологические карты процесса проведения оперативного контроля на промышленном предприятии. Определены риски в системе оперативного контроля и разработано методическое обеспечение процесса их оценки. Предложена система внутренней оперативной отчетности для совершенствования информационного обеспечения принятия управленческих решений.

The thesis provides a scientific basis for theoretical, methodological and organizational provisions of operational control in the industrial enterprise management system. Operative function is determined to be the core function of the internal control, since it correlates to other functions and provides for their execution. With that in mind, operational control is defined as an important element of the internal control system. Its essence, role and significance are determined. The classification of prerequisites for the development of the operational control system is offered. The use of a systematic approach to the development of operational control of an industrial enterprise allowed substantiating its interdependent constituents. The operational control system elements, namely, entity, object, control process and communication block, are characterized. The levels of operational control entities that are in line with the hierarchy of internal control entities are emphasized based on their involvement in the operational control process. The operational control objects are specified, taking into account the management system needs, and their classification is also clarified. The need to explore the operational control system objects in the context of economic processes is substantiated. The stages of operational control are proposed, each of which is performed by a specific group of operational control entities taking appropriate control measures. The use of a risk-oriented approach is essential during operational control. The structure of the internal control department at an industrial enterprise is suggested. It is justified that it should include the entity aimed at operational control; besides, forming operational control centers in each subdivision is substantiated, which should receive all information about the units’ activities, as well as process, archive, and store it for further use. The scheme for functioning of the operational control center is proposed. Procedural support for the operational control organization is developed. The methodology for operational control by developing the algorithm for implementing operational control of deviations within acceptable limits is improved. A methodological approach to the information flow creation in the industrial enterprise subdivisions is proposed for operational control. It is substantiated that major priorities should be related to the latest information technologies in those economic processes that implement the procedures for preparing and making operative decisions by the enterprise management. An algorithm for obtaining information from different parts of the technological process is developed, which is a cyclic process of data receipt. Technological charts of operational control at an industrial enterprise are developed, which display all stages of operational control and indicate key tasks and performers. These charts can become the basis for modeling business processes using modern BPM and ERP systems. The criteria for the operational control effectiveness are formulated, which became the basis for developing approaches to the evaluation of the operational controller activity. It is suggested to use the appropriate test to assess the controller activity according to specific parameters. The operational control system risks affecting the efficiency of economic processes are emphasized. Criteria for their assessment are given and a risk assessment matrix is developed. A methodological support for the operational control risk assessment has been developed. It is referred to a risk assessment chart of late operational reporting and a draft working paper of the operational controller on risk assessment, which reflects the risk assessment during operational control for basic business processes at an industrial enterprise. Internal operational reporting has been developed and systematized based on economic processes. It is recommended to use data on the proposed operational reporting when preparing a management report. This ensures the financial report completeness for better understanding by users and their effective management decisions