Positioning of Controlling in the Performance Management System of Cultural Sector Companies
https://doi.org/10.34020/2073-6495-2021-3-073-080
Abstract
The article studies the specifics of implementation of controlling in cultural sector companies. Hindering factors and grounds for implementation of the controlling system in cultural sector companies were revealed on the basis of the results of empiric studies. The instruments of operating and strategic controlling were considered. Scientific novelty of the study lies in revelation of the factors hindering implementation of the controlling system and setting of the controlling instruments for measurement of the performance efficiency of cultural sector companies.
About the Authors
E. A. Krasnobaeva
Sevastopol State University
Russian Federation
Russian Federation
Krasnobaeva Elena A., Undergraduate, Department of Accounting, Analysis and Audit
Sevastopol
E. A. Matushevskaya
Sevastopol State University
Russian Federation
Russian Federation
Matushevskaya Elena A., Candidate of Economic Sciences, Associate Professor, Department of Accounting, Analysis and Audit
Sevastopol
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Review
For citations:
Krasnobaeva E.A., Matushevskaya E.A. Positioning of Controlling in the Performance Management System of Cultural Sector Companies. Vestnik NSUEM. 2021;(3):73-80. (In Russ.) https://doi.org/10.34020/2073-6495-2021-3-073-080
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