The theoretical basis of controlling in the public sector
The article presents the results of scientific systematisation on the theory of controlling and analyses approaches of the Russian authors to the definition of controlling concept. In the course of the current study, the authors used methods of classification, mathematical modeling, grouping, and co...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2024-03-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/5024 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832541472397721600 |
|---|---|
| author | E. A. Fedchenko A. O. Buryakova |
| author_facet | E. A. Fedchenko A. O. Buryakova |
| author_sort | E. A. Fedchenko |
| collection | DOAJ |
| description | The article presents the results of scientific systematisation on the theory of controlling and analyses approaches of the Russian authors to the definition of controlling concept. In the course of the current study, the authors used methods of classification, mathematical modeling, grouping, and comparative analysis. On the basis of economic theory provisions, the authors proposed their own definitions of controlling, controlling system, subject area of controlling. Besides, certain ways to assess effectiveness of organisations’ work in the public sector were developed. Economic modeling was conductedwith consideration to existence of restrictions imposed on the objects of the study: the volume of goods produced is determined by target indicators, economic resources are limited by budgetary obligations. It has been established that efficiency of enterprises in the described sector is due to the volume ratio of input production factors (Cf) and produced economic goods (Qf). An increased zone of efficiency on the production flow chart of the variable pro duct and usage of these factors will indicate an enhanced productivity. In terms of the economic theory, improving effectiveness of implementation of measures is possible in the following cases: reduction in the cost of the used production factors, reduction of their volume, increase of the return on application of them (shifting the total product curve upwards). |
| format | Article |
| id | doaj-art-4f00c3fb2c0f41e68cb96157d9a21d2b |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2024-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-4f00c3fb2c0f41e68cb96157d9a21d2b2025-02-04T08:28:19ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152024-03-0101131910.26425/1816-4277-2024-1-13-192994The theoretical basis of controlling in the public sectorE. A. Fedchenko0A. O. Buryakova1Financial University under the Government of the Russian FederationFinancial University under the Government of the Russian FederationThe article presents the results of scientific systematisation on the theory of controlling and analyses approaches of the Russian authors to the definition of controlling concept. In the course of the current study, the authors used methods of classification, mathematical modeling, grouping, and comparative analysis. On the basis of economic theory provisions, the authors proposed their own definitions of controlling, controlling system, subject area of controlling. Besides, certain ways to assess effectiveness of organisations’ work in the public sector were developed. Economic modeling was conductedwith consideration to existence of restrictions imposed on the objects of the study: the volume of goods produced is determined by target indicators, economic resources are limited by budgetary obligations. It has been established that efficiency of enterprises in the described sector is due to the volume ratio of input production factors (Cf) and produced economic goods (Qf). An increased zone of efficiency on the production flow chart of the variable pro duct and usage of these factors will indicate an enhanced productivity. In terms of the economic theory, improving effectiveness of implementation of measures is possible in the following cases: reduction in the cost of the used production factors, reduction of their volume, increase of the return on application of them (shifting the total product curve upwards).https://vestnik.guu.ru/jour/article/view/5024controllingeconomic theoryeconomic goodeconomic resourcesproduction factorsproduction factors efficiencypublic administration sectorpublic organisations’ work |
| spellingShingle | E. A. Fedchenko A. O. Buryakova The theoretical basis of controlling in the public sector Вестник университета controlling economic theory economic good economic resources production factors production factors efficiency public administration sector public organisations’ work |
| title | The theoretical basis of controlling in the public sector |
| title_full | The theoretical basis of controlling in the public sector |
| title_fullStr | The theoretical basis of controlling in the public sector |
| title_full_unstemmed | The theoretical basis of controlling in the public sector |
| title_short | The theoretical basis of controlling in the public sector |
| title_sort | theoretical basis of controlling in the public sector |
| topic | controlling economic theory economic good economic resources production factors production factors efficiency public administration sector public organisations’ work |
| url | https://vestnik.guu.ru/jour/article/view/5024 |
| work_keys_str_mv | AT eafedchenko thetheoreticalbasisofcontrollinginthepublicsector AT aoburyakova thetheoreticalbasisofcontrollinginthepublicsector AT eafedchenko theoreticalbasisofcontrollinginthepublicsector AT aoburyakova theoreticalbasisofcontrollinginthepublicsector |