Integration of Strategic and Tactical Management Systems: Methodological Approach and Its Testing

This article shows the analysis results of various approaches to the integration of strategic and tactical management systems based on hoshin planning (Japanese management model), knowledge management system (American management model), and controlling (German management model). Based on controlling the relevance of the mechanism of strategic and tactical management integration was explained for Russian entities. A model of organization management that employs controlling was developed facilitating strategic and tactical management integration by reducing intra-organizational barriers and harmonizing business processes, shaping core skills to rapidly respond to new challenges owing to the fast development of new relationships. The stages of controlling implementation were defined: preparatory one, targeted both at identifying the actual need of the company to integrate strategic and tactical management and quantifying the required amount of work; the intervention one that specifies system organizational alterations; the final one that determines the alteration rate of implementation results and the completion of controlling integration into the company’s management system. A technique to assess the implementation efficiency of the mechanism to integrate strategic and tactical management based on an integral performance indicator and a system of integrated indicators was developed, those indicators in turn, determined the sets of particular indicators. Matching of organizational design to the facility functions, the development level of the relations between the structural elements of organizational design, the development level of corporate culture, quality level of development and managerial decision-making, the development level of the information space were shown as integrated indicators. Particular indicators were viewed by the integrated indicator of organizational design matching to the facility functions. The suggested methodological approach to estimate the implementation efficiency of the mechanism to integrate strategic and tactical management was exemplified by the subsidiary operation of the AO WBD Sibirskoe Moloko , a joint stock company under the laws of the Russian Federation .The dynamics of these integrated indicators was shown at the initial and two intermediate stages, and the results of the financial and economic activities of the subsidiary were estimated while the controlling implementation.

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