Management Control – a Performance Tool for Trading Entities

IF 1.6 3区 经济学 Q2 ECONOMICS Economica Pub Date : 2023-12-01 DOI:10.53486/econ.2023.125.119
Andrei Jizdan
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Abstract

In order to ensure efficient management within any entity, it is reasonable to introduce a management and control system covering all its areas of activity. Therefore, management control applied at entity level is not just an important process of knowledge and information, but also, a support in the approach of quick and efficient decision-making. In this study, the concept of management control under performance conditions, its classification and position in the entity’s managerial hierarchy, as well as the research of modern systems of entity performance evaluation were examined. As a methodological support in carrying out the present research, the national and international literature was used, as well as the bibliometric analysis allowing the interpretation of the evolution and impact of scientific research regarding the chosen research topic.
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管理控制--贸易实体的绩效工具
为了确保任何实体内的有效管理,合理的做法是采用一种涵盖其所有活动领域的管理和控制制度。因此,在实体层面应用的管理控制不仅是一个重要的知识和信息过程,而且是快速有效决策方法的支持。本研究考察了绩效条件下管理控制的概念、分类和在实体管理层次中的地位,以及现代实体绩效评价体系的研究。作为开展本研究的方法学支持,使用了国内和国际文献,以及文献计量学分析,可以解释有关所选研究主题的科学研究的演变和影响。
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来源期刊
Economica
Economica ECONOMICS-
CiteScore
2.40
自引率
0.00%
发文量
49
审稿时长
5 weeks
期刊介绍: Economica is an international journal devoted to research in all branches of economics. Theoretical and empirical articles are welcome from all parts of the international research community. Economica is a leading economics journal, appearing high in the published citation rankings. In addition to the main papers which make up each issue, there is an extensive review section, covering a wide range of recently published titles at all levels.
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