Instrumentalising the Internal Control of Material Resources in an Industrial Enterprise to Provide Information Base for Management Decisions
https://doi.org/10.26794/2408-9303-2025-12-3-76-85
Abstract
The article deals with the problems of instrumentalisation of the function of on-farm control of consumption of material resources in the production activities of industrial enterprises. Structural changes in the external and internal markets caused the volatility of the cost of purchasing and procurement of materials, significant adjustments in their nomenclature and methods of economic interaction of organizations in the real economy sector with counterparties. Under these conditions, a request was formed by corporate management to adapt the techniques and methods of practical implementation of the above function to the changed economic environment, including the development and implementation of tools for the effective use of control results in the process of managerial decision-making. The latter determined the purpose and objectives of the research presented in the article, for which the methods of classification, observation, decomposition, measurement, economic interpretation, graphical visualization and statistical analysis were used. It is proved that the systematic use of explanatory and evaluating tools for processing the results of on-farm significantly increase the efficiency of corporate management of material resources, allow us to productively solve the problems of ensuring economical and rational spending of the latter.
About the Author
I. E. Mizikovskу
Lobachevsky Nizhny Novgorod State University
Russian Federation
Russian Federation
Igor E. Mizikovskу — Dr. Sci. (Econ.), Prof., Head of the Department of Accounting at the Institute of Economics, Honorary Research Fellow of Science and High-Tech of the Russian Federation, Academician of the Russian Academy of Natural Sciences
Nizhny Novgorod
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Review
For citations:
Mizikovskу I.E. Instrumentalising the Internal Control of Material Resources in an Industrial Enterprise to Provide Information Base for Management Decisions. Accounting. Analysis. Auditing. 2025;12(3):76-85. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-3-76-85
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