UDC 338.5

THE CONCEPT OF OPERATIONAL CONTROLLING: GOALS, OBJECTIVES AND TOOLS

Drogov Nikolay Antonovich
Russian University of Peoples' Friendship
postgraduate student of Accounting, analysis and audit Department

Abstract
This article reveals the essence of operational controlling, its objectives and targets. This article describes the instruments operational controlling, its differences and relationship to strategic controlling. Automated model also shows an example of controlling the operational ERP SAP.

Keywords: budgeting, controlling, KPI, SAP


Article reference:
The concept of operational controlling: goals, objectives and tools // Economics and innovations management. 2014. № 8 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2014/08/5566

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