Golovkova L. Management and Economic Mechanism for Enterprise Activities Planning Based on Controlling

The object of the dissertation research is the process of managing enterprise activities in the active market environment. The research is aimed at working out a managerial-and-economic planning mechanism based on the system of controlling. The investigation methods are as follows: the method of scientific substantiation, system-and-structure (compara-tive, statistical, economic-and-mathematical, correlative) analysis, economic-and-mathematical, analytical, imitative modelling and other methods. The author proposes differentiating economic information according to the directions of its use. Further developed are: the model for analyzing operations without losses in the form of marginal profit and sales volume for production (realization) programme of wide nomenclature and the algorithm for flexible planning system which makes it possible to take into account expenditures fluctuations subject to the level of enterprise activities. An advanced methodology for planning-and-control calculations is also proposed. Further developed is the mechanism for analyzing deviations and divergences in the form of cause-and-effect relations. It is proved that the sum total of management information, planning and control methods as well as planning-and-control recording and calculating constitute an integrated system of enterprise activities planning and control which can be considered a management process mechanism. The obtained results have been brought to the stage of practical realization and form the basis of creating an effective mechanism of enterprise activities planning on the basis of controlling. Zaporozhye enterprises and the University of the Humanities "ZIDMU'' make use of dissertation's principle approaches and practical recommendations, thus confirming its practical value.