JEL classification: G39; L62; M21; M41
Introduction. Analysis of the financial condition of the confectionery industry shows that in general most indicators have a positive trend, but some of them sometimes have negative values. This indicates the existing threats of bankruptcy, so the question of improving the methodology for identifying the crisis and developing the concept of crisis management of confectionery, including the use of controlling as a tool to prevent crises.
The purpose of this article is determining the role of quality controlling in anti-crisis management of a confectionery enterprise on the basis of a cost-oriented approach.
Results. The essence of the modern concept of anti-crisis cost-oriented management of a confectionery enterprise is revealed and its main structure is given in the article. Controlling as a function of enterprise management is considered. The necessity of the complex approach at research of tools of anti-crisis regulation and management is proved. The essence of complexity is revealed, which is the need to include in the control system of quality indicators in accordance with the System of Hazard Analysis (HACCP) and EU guidelines for its application with the identification of hazards at critical control points (CCPs). The essence of cost-oriented management of the confectionery enterprise is revealed. It is noted that it proceeds from the need to avoid the threat of crisis manifestations. The factors of their occurrence are given, among which the most essential are technological and organizational-production factors which are reduced to a cost component.
Conclusions. The controlling system at the confectionery enterprise, along with the indicators of financial condition, should identify any technological or organizational-production aspect of its activity that is important for food safety, as well as ensure that appropriate safety procedures are established, implemented, followed and updated, based on the principles that were used to develop the HACCP system. This approach corresponds the Strategy for the Development of Exports of Agricultural Products, Food and Processing Industry of Ukraine – 2026.
Key words: confectionery enterprise, controlling, crisis, cost-oriented management, dangerous factors, critical control points.
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The article was received 14.10.2020