Fundamentals of the Theory and Methodology of Operational Control
Kateryna P. Melnyk *
Department of Accounting and Audit, Lesya Ukrainka Eastern European National University, Vinnichenko Street, 28, Building 7 (G). Lutsk, Ukraine
Tetjana O. Shmatkovska
Department of Accounting and Audit, Lesya Ukrainka Eastern European National University, Vinnichenko Street, 28, Building 7 (G). Lutsk, Ukraine
*Author to whom correspondence should be addressed.
Abstract
The main objectives of the study are to investigate, analyze and evaluate scientific positions of scientists - economists in relation to the economic content of operational control and its importance as a management function; find out its differences from other forms and types of control and to isolate it in a separate category. Place and Duration of Study – Lutsk National Technical University, Educational and Scientific Center «Institute of agrarian economy», Lesya Ukrainka Eastern European National University, 2014 – 2016. Analyzed scientific conclusions about the nature of operational control both in Ukraine and abroad by 27 scientists and economists. Found that 63% of them are distinguished only current control, a small part of them identify it from operating. 33% - prefer the operative with some comparison of it with the current one. 1% - deny the existence of a current, and operational control. Quantitatively percent analysis does not give a complete picture to the theoretical nature of operational control, but resulting makes critically evaluate scientific positions of previous researchers. The theoretical content of operational control was investigated in the light of the evaluation and analysis a number of control classifications as a whole range by different authors. Found that separation is possible with classification of control on the following classification criteria: Frequency of its realization, time of the implementation, the target direction, purpose, forms of organization. Proved that operational control is performed in the process of business operations as soon as possible, ensuring the efficiency of the entire economic process. It is aimed at an informed management decisions, because there is, as in their adoption and implementation as in the evaluation of quality. Operational control, as a guarantor of effective management activities, increases its importance in the modern world. Therefore it is necessary to explore and improve the theory and practice of its implementation.
Keywords: Operational control, operational management, management system, management decision, information