Controlling as a management mechanism for a mining and metallurgical enterprise

Abstract

Currently, in an unstable economy, there is a need for the emergence of controlling - a modern mechanism of enterprise management, which ties together accounting, information support and control, integrates and coordinates the activities of various services of the enterprise to achieve the ultimate goal (cost optimization and profit maximization). At the organization of controlling at the mining and metallurgical enterprise (SME) it is necessary to consider features of its organizational structure and branch specificity. In this paper, the key objectives of operational controlling, which aims to create a system for managing the activities of structural units of the enterprise, ensuring their smooth operation and focus on achieving current results. The most important object of operational controlling is production costs. The introduction of operational controlling at SMP is associated with the need to identify and regulate those types of costs that have the greatest impact on the level of total costs of the enterprise. In the course of cost analysis of Pikalev Association "Glinozem" the author identified three representative items for the main and auxiliary production shops. By means of receiving regression equations in the form of U = aX + bY + kZ + c the quantitative influence of each of the factors on the general level of costs was established. Thus, there is an opportunity to regulate the costs of the selected items-factors and to influence their level in order to optimize the total costs.