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2022, № 95

UDC: 338.24.01
GSNTI: 06.35.31

The creation of the controlling system of the develompment agrarian formations

Theoretical justification of the need to develop a system of controlling sustainable development in organizations. To achieve this goal, the article highlights the main stages of the organization of integrated controlling of sustainable development of organizations and develops steps for its implementation. The issues of developing a system of controlling the sustainable development of organizations are considered. First of all, the characteristics of the classical concepts of "controlling" and "sustainable development" are given, on the basis of the synthesis of these concepts, the formulation of the concept of "controlling the sustainable development of an organization" is carried out. Next, the question is raised which indicators should be included in the system of controlling sustainable development. Based on the analysis of the methods of integrated assessment of the sustainable development of organizations, the author's interpretation of the indicators of controlling the sustainable development of the organization is proposed. This system includes the following four elements: controlling the sustainable development of the economic system (including separately aspects of economic and financial stability), controlling social and environmental sustainability, controlling the organization's resistance to risk. In addition, the following main stages of the organization of integrated controlling of the sustainable development of the organization aimed at interaction with the internal and external environment of the organization are proposed: collection and processing of information about the state of the internal and external environment, setting goals, objectives and planned results based on the collected information with their subsequent refinement, development of the main directions of the development of the organization based on the set goals and the expected results and the subsequent analysis of the results obtained. These stages involve continuous monitoring of processes occurring in the internal and external environment of the organization, which becomes impossible without the allocation of a special structure of the organization. It is proposed to create a structural subdivision in organizations "Department of Controlling sustainable Development", regulating the processes of interaction with the internal and external environments of the organization. The creation of this unit will allow to monitor and regulate the state of indicators of controlling sustainable development, as well as to carry out the so-called "preventive management" in order to predict and prevent possible risks.
Keywords: Sustainable development of the organization, controlling, performance indicator, controlling of sustainable development of the organization, controlling system of sustainable development of the organization, sustainable development of the economic system.
DOI: 10.21515/1999-1703-95-44-53

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Authors:

1. Kostyukova Elena Ivanovna, DSc in Economics, professor, Department of accounting, Federal State Budgetary Educational Institution of Higher Education Stavropol State Agrarian University.
2. Bobryshev Alexey Nikolaevich, DSc in Economics, professor, Federal State Budgetary Educational Institution of Higher Education Stavropol State Agrarian University.
3. Frolov Alexander Vital’evich, associate Professor, Federal State Budgetary Educational Institution of Higher Education Stavropol State Agrarian University.