METHODS FOR COST STRATEGIC CONTROL OF ECONOMIC ENTITY
Strategic control is a base for efficient economic activity of the enterprise and for long-term competitive ability. Control is based on observations, recording and processing information about the actual state of managed object. The indicators of strategy completion can be estimated by means of comparison and correlation of actual data with the given parameters. Costs and commodity production should be considered objects of strategic control. There are different methods for cost strategic control such as balanced scorecard and method of budget control by variance.
Keywords: production costs, strategic control, balanced scorecard, budget control by variance.
Vera A. Manyaeva, Doctor of Economics, Professor; Anastasiya V. Pavkevich, a post-graduate student. - Samara State University of Economics