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The formation of an effective controlling system in management of the commercial organization

Author: Mammadov Safar
Degree:doctor of economics
Speciality: 08.00.05 - Economy and Management (in branch)
Scientific adviser: Ludmila Bilaş
doctor, associate professor (docent), Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova
Scientific council: D 32-08.00.05
Academy of Economic Studies of Moldova


The thesis was presented on the 14 December, 2012
Approved by NCAA on the 14 June, 2013


Adobe PDF document1.22 Mb / in romanian
Adobe PDF document1.39 Mb / in russian


controlling, operational controlling, the balanced scorecard, the coefficient of efficiency potential, behavioral aspects of controlling, self-controlling.


Structure of the thesis: introduction, three chapters, conclusions and proposals, 154 pages of main text, bibliography containing 179 sources, 8 annex, 24 tables, 29 drawings. The results are reflected in the author's publications 11 with a total volume of sheet author 2,96.

Field of study: organizational management for various businesses.

The aim of the thesis: to investigate the nature and importance of internal controlling in commercial organizations in the conditions of country reforms and on this basis to organize the factors contributing to the construction of an effective system of controlling within the enterprise.

To achieve this goal the following objectives are set in this paper: to study the nature of trends of development for inside and outside organizational environments, to define reforming perspectives of internal controlling; to explore the theoretical aspects of organizational management, explaining the possibilities and limitations of improving controlling of the enterprise; to organize the factors and conditions for better controlling based on enhanced behavioral management trends; substantiate the key components of the process approach to internal controlling in the company; to analyze organizational innovative technologies, that determine the effectiveness of the implementation of process controlling systems; systematize the factors and conditions of control improvement through enhanced behavioral management trends.

Scientific novelty and originality of the research: there are systematized the trends, factors for building efficient controlling systems in commercial organizations, highlighted the key components of the process controlling with the achievement of team-building (synergistic) effect, identified the problems of introducing the horizontal type of controlling, defined and refined behavioral management concepts, that explain their successful implementation in business organizations, there are substantiated the strategic aspects of reforming of controlling systems in commercial organizations on the basis of balanced management.

Important scientific problem solved in the thesis: solving the problem of reforming the controlling system for commercial organizations on the basis of the process approach, the use of the concept of balanced organizational management. The implementation proposed in the research of the process-oriented model of controlling based on the development of behavioral potential of self-controlling in trained types of organizations.

The practical significance of the work lies in the fact, that the main findings can be used to develop solutions and measures to reform the systems of controlling in business organizations on the process basis, and they can be used for training programs and lectures to educate students in the disciplines: “Management”, “Organizational Management” and “Informational and Controlling Systems”.

The theoretical significance of the thesis: the topicality and importance of control reforming in commercial organizations on the process-oriented basis, the formation of key criteria for the process-oriented controlling system; outlining the behavioral aspects of successful implementation of innovative-type-controlling system, systematization of controlling factors in the balanced management system; identification of features of horizontal types of controlling in conjunction with the self-controlling potential. The basic scientific research results are related to recommendations dealt with the construction of a process controlling system, taking into account the tasks of balanced management and the development of self-controlling potential. The implementation of study results is possible in different business areas and sectors.

Application of scientific results of this research is available for justifying decisions for building effective controlling systems in commercial organizations, in accordance with the proposed process approach based on the balanced management of the enterprise.