A typology of the research object in the integrated controlling theory

This paper considers the formation of the integrated controlling theory as an innovative management concept of the modern economic formations in the industry. The development of the integrated controlling scientific theory necessarily entails the formation of the framework of categories and concepts of the theory, which is designed to express and set out its essence and basic content. This paper defines the concept of "integrated controlling" as a new concept of modern economic systems management in the industry, based on the principles of system integration, interrelation and interdependence of traditional structural elements of controlling. These elements function as a regulated process of interaction of the vertically and horizontally integrated inclusively and temporally functionally separate procedures for planning, accounting, control, analysis and management (coordination) that are focused on goals and priorities of the economic entity development. The problem of typology of integrated controlling is currently of great importance for the economic science, but it is poorly developed. Categorized ideas set forth in the scientific economic literature on the specific differentiation of controlling and its formative features that arise from the specificity of modern integration development stage of the matter under investigation enabled the author to identify the major parameters of the integrated controlling type elements. In consideration of the matters described above, the author developed a typology of the integrated controlling based on the principles of systematics and taxonomy comprising cognitive classification features (formative properties) acting as the components of the controlling concept, which in turn allow to refer the type element of the "integrated controlling" concept to a particular type in the indicated classification controlling system. A typology of the integrated controlling regarded as elements of categorization identifies the following components of the concept of economic systems management in the industry: the management objectives; the functional areas of management; the content of the management process; the measur-ability of the target management parameters; the competency level of management; the level of management automation; the techniques used in the management process; the relations within the economic systems structure; the condition of the management object; the level of activity of the management object; the specificity of the administrative work; the business management environment. This paper suggests the structural and logical framework for the typology of the integrated controlling, which enabled to identify and describe its basic types. The findings can be used as a fundamental base to study the development of the integrated controlling theory.

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