Opportunities of using modern concepts of controlling for management of ship repair enterprises
Concepts of controlling offered in economical literature do not provide increasing of enterprises efficiency. Usually, the controlling is identified just with accounting. However, it can be considered as function of management. Process of cost saving is considered on the base of iterative approach, which is carried out at different hierarchical levels of management. This approach provides stage-by-stage judgment of each factor influencing on the cost price, and allows to find non-standard decisions in situations demanding innovative thinking. Two basic elements of modern controlling are described: "Target costing", as a form of management for target production efficiency (the method is strongly recommended for domestic management), and "Kaizen-costing", as means for growth of internal efficiency of an enterprise. Both elements solve practically the same problem, but at different stages of production cycle and by different methods. In particular, "Kaizen-costing" demands participation of all personnel of an enterprise: its economy "on trifles", on each workplace gives a big effect if the overall efforts would be directed accordingly, coordinated and motivated. The staff taking part in the "Kaizen-costing" activity should be encouraged by means of material stimulation, as well as non-material stimulus (including strengthening the consciousness of values cultivated by company, and comprehension that success of everyone is directly connected with the success of company). The "Kaizen-costing" approach is widely and successfully adopted in Japan.