Management Decision-Making in the System of Integrated Controlling of Marketing and Logistics at Enterprise Level: Information and Analytical Support

Abstract

The article highlights theoretical and methodological aspects of creating information and analytical support of enterprise management in the controlling system. The problem is posed by the growing role of high-quality, timely and relevant information in management decision-making, as well as by the need to improve information flows and analytical tools in a dynamic business environment. Insufficient information structure, its duplication or untimeliness reduce management efficiency, which actualizes the need in developing advanced approaches to information and analytical support of controlling. The research purpose is to substantiate the formative and operative features of information and analytical support of managerial decisions in the controlling system, and to determine its key tools. The essence of information systems and information flows in controlling is considered, with outlining the components of information support and requirements for managerial information. The stages of analytical work in information processing are summarized, the role of management reporting as the main tool of information support of management is analyzed. The importance of the balanced scorecard as a tool for integrating financial and non-financial parameters of the enterprise's activities is substantiated. The features of budgeting and financial responsibility centers in the information system of controlling are shown. The differences between the traditional controlling model based on management accounting and budgeting and the advanced analytical model focused on the use of business analysis tools are highlighted. It is substantiated that the business management efficiency largely depends on the quality of information and analytical support for controlling, which should be based on the integration of financial and non-financial indicators, advanced analytical technologies and structured information flows.