Теоретичні аспекти побудови багаторівневої інформаційної системи енергетичного контролінгу

Olga Degtiareva

doi:10.33987/vsed.1(72).2020.153-163

Authors

Olga Degtiareva Odessa National Economic University, Ukraine https://orcid.org/0000-0003-1276-334X

DOI:

https://doi.org/10.33987/vsed.1(72).2020.153-163

Keywords:

controlling, energy controlling, multilevel information system, key performance indicators (KPI), managerial decision

Abstract

The article is dedicated to development of controlling concept that is often called also as «management control» in English speaking area. It focuses on current challenges that Ukrainian manufacturing enterprises face: needs of higher level of information and communication technologies inspired by transition to information society as well as needs of higher level of energy efficiency inspired by not perfect energy system. Energy controlling, as a new direction of the mentioned controlling concept, has to do with both of them. The proposed multilevel information system (MIS) is considered as a solution for informative support of energy efficient managerial decisions and as an important instrument of energy controlling. The methodology of its design covers cybernetic approach to segregation of information as far as approach of the T. Reichmann scientific school to pyramidal construction of controlling information system. The MIS collects, processes and stores information according to the places of origin of energy costs, time horizon of management decisions and purpose. The highlight of the MIS is the usage of energy KRIs – key performance indicators of the enterprise’s energy activities. They may differ from enterprise to enterprise as well as from time to time because they depend on the chosen energy strategy. Thus, there are important conclusions of the research: energy controlling increases the efficiency , e.g. energy efficiency, of the energy sector in manufacturing enterprise; information function of controlling requires a modern information system in context of current changes in business environment, a multilevel information system meets in the best way the informative trends in development of production relations; energy KRIs are specialty of the MIS, but as targets and evaluation indicators of a multilevel energy controlling information system. Further research should be conducted to enhance improve the above information system, namely: the development of KPI-models for different energy strategies of the enterprise.

Author Biography

Olga Degtiareva, Odessa National Economic University

PhD in Economics, Associate Professor, Department of Enterprise Economics and Organization of Entrepreneurial Activity

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