УДК 631.153

DOI: https://doi.org/10.36887/2415-8453-2020-1-7

Iryna Mykhailivna HAVRYLKO
First Deputy Head of the Main Department State Fiscal Service in Kharkiv region

JEL classification: Q12


Introduction. Due to changes in the economic environment, the analysis of economic processes requires changes in existing approaches. The systematic approach in the process of determining key financial indicators is becoming important. Monitoring and control act as the important tool for management decisions.

The purpose of scientific research is to develop theoretical and methodological aspects of forming a decision-making mechanism based on monitoring and control in the management of an agricultural enterprise.

Results. The role of monitoring is substantiated in the process of making managerial decisions. The strategic direction of integration of monitoring and control tools in the process of the agricultural enterprise activity is singled out. The results of the control mechanism implementation are described. The essence of control and monitoring is defined. The control functions in the innovative development management of the subject of agrarian business are given. The need for organizational changes is emphasized in the structure of the agricultural enterprise for the implementation of the management mechanism. The role and types of powers delegation are substantiated as a factor in increasing the effectiveness of decision-making. The advantages of using delegation are determined in the practice of agricultural enterprises. The principles are resulted which promote effective acceptance of administrative decisions. Groups of methods for making managerial decisions are singled out. The characteristics of different technologies of managerial decision-making are given in the context of existing scientific schools. The algorithm of making managerial decisions is determined based on the analysis of the scientific literature. The place of control and monitoring in this sequence is substantiated. The stages of making managerial decisions in the management of agricultural enterprises are described.

Conclusions. The essence of the proposed mechanism is based on the use of monitoring and control tools. The use of this mechanism contributes to the effectiveness of innovative development management of domestic agricultural entities.

Keywords: agricultural enterprise, monitoring, control, management decision, mechanism, innovative development of the enterprise, tools of monitoring and control.

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The article was received 19.12.2019