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should be changed also. As the organizational structure can change often enough, the 
description of processes should be convenient for making necessary changes. 
To improve the internal control system, to increase its flexibility and adaptability, the 
principle of the conformity of organizational and managerial structures to the objectives of 
monitoring market (internal) changes should be used. It is also advisable to use the concept of 
"frame" 
–
the event with certain parameters, subject to the occurrence of which the 
information is submitted to the necessary functional units responsible for the control of the 
event and authorized to make the necessary managerial decisions. This will ensure a rapid 
response to the market (internal) changes, adoption of the measures necessary to solve the 
problem and, based on the results of the actions undertaken, change flexibly the benchmarks 
of the strategic (innovation) development of the enterprise. The complex automated 
management and control system based on the frame implementation of the matrix 
representation of the structure and modern methods of information processing and analysis 
will allow the enterprise to switch over to a fundamentally new level of internal control, 
monitoring operatively the current state of innovation processes and the production system 
as a whole, providing the reporting and analytical data in various reviews, thereby making 
flexible the internal control. 
The comparison of the results of the matrix approach application to the solution of the 
economic and management problems revealed the following. The choice of the opposite 
criteria or indicators to find the optimal solution is effectively realized using the matrix 
approach. In our case, these opposite criteria or indicators are the operational and strategic 
objectives of the enterprise, as well as the stages of ongoing production and innovation 
projects. When combining the operational and strategic objectives and ongoing production 
and innovation projects, the control measures and installations are controversial. 
While the current (operational) activity requires controlling the cost reduction and 
quality improvement, the innovation (strategic) activity requires controlling the increase in 
costs and obtain the uncertain quality with the likelihood of high demand in the market. In 
these terms, the problem of effective control integration should be solved. 
Other well-known economic methods and management tools are used by the authors 
apart from the matrix approach to the solution of this problem. The approach to the 
organization and control of the operational activities, based on the identification of cost and 
profit centers, internal control process maps and business process performance indicators is 
used. In this case, this approach is applied to the formation of the operational control and 
management matrix. This allows the authors to develop the recommendations to improve the 
internal control system at the operational level. 
The approach to the enterprise management based on the balanced indicators is also 
used. This approach includes such analytical fields as finance, market and customers, business 
processes, development and human resources. Herewith, the studies are known where the 
matrix approach has been successfully applied to improve the system of balanced indicators. 
In this case, the system of balanced indicators is used to form the strategic control and 
management matrix. This makes it possible to develop the recommendations for 
improvement of the internal control system at the strategic level. 

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