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Scientific journal “Vestnik NSUEM”

2021 year, number 3

POSITIONING OF CONTROLLING IN THE PERFORMANCE MANAGEMENT SYSTEM OF CULTURAL SECTOR COMPANIES

E.A. Krasnobaeva, E.A. Matushevskaya
Sevastopol State University, Sevastopol, Russian Federation
Keywords: controlling, factors, controlling system, management system, controlling tools, cultural organizations

Abstract

The article studies the specifics of implementation of controlling in cultural sector companies. Hindering factors and grounds for implementation of the controlling system in cultural sector companies were revealed on the basis of the results of empiric studies. The instruments of operating and strategic controlling were considered. Scientific novelty of the study lies in revelation of the factors hindering implementation of the controlling system and setting of the controlling instruments for measurement of the performance efficiency of cultural sector companies.