Developing a controlling system as a factor in improving the quality of public administration
DOI:
https://doi.org/10.20397/2177-6652/2023.v23i0.2601Palavras-chave:
controlling system, public sector, new public administration, SMART control (controlling)Resumo
Being a management tool, controlling can ensure the consistency of operational and strategic planning within the public sector, adapt the inner structure to solve complex problems, coordinate and integrate functional areas of activity and ongoing processes, and maintain constant information support for making managerial decisions at all levels of the organization. The issues of forming a controlling system in the public sector are insufficiently studied. The article offers practical recommendations for the implementation of a controlling system in the public sector. The study addresses the functional and organizational features of economic entities in the public sector (federal ministries, federal agencies, federal services, legislative and judicial authorities, and state non-profit organizations). As a result, the authors have concluded that the introduction of a controlling system in the public sector is relevant for various organizational and legal forms but should consider the functional powers performed. The paper presents a typical profile of the functional structure of controlling in the public sector. The study results are intended for executive authorities when they implement a controlling system in accordance with the departmental project of the Ministry of Finance of the Russian Federation “Electronic SMART control (controlling) and public finance accounting for management decisions”.
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