www. kokanduni.uz ELABORATION OF ENTERPRISE DEVELOPMENT STRATEGY IN REAL SECTOR OF ECONOMY USING QUALITY MANAGEMENT TOOLS Kurbonov Said Akbarovich Independent researcher of the Higher School of Business and Entrepreneurship Abstract: This study is aimed at the development of a guideline for analysis of the
economic activity of an enterprise to control and ensure the interaction of tasks and functions
of management in the current and strategic aspects in the conditions of innovative
development. The proprietary methodology for enterprise management control system
formation is developed. The concept of matrices of analysis and interaction between the
functions of the enterprise management is introduced. The matrix of operational control and
management, the matrix of strategic control and management, the matrix of integrated
control and management are considered by the authors. The concept of enterprise
management control is considered herein. The objectives of the management control system
in the modern economy are also described. The key role of control in the implementation of
the current and strategic objectives of the enterprise management is substantiated. The
proposals are formulated to improve the control function at the enterprise with the help of
new information technologies. Based on the proprietary methodology of matrix analysis and
interaction of objectives and functions of the enterprise management system, the algorithm
for the formation of a system of integrated flexible internal control is developed.
Keywords: Management, control, internal control system, strategic control, strategic
control matrix, integrated flexible internal control.
Introduction: Currently, control as a function of management is recognized as
determining in achieving the high quality of work of the enterprises and organizations. There
is a generally accepted logic: no control, no exact implementation of the plan, no high result of
the activity of the enterprise.
However, some modern problems of organization of the efficient control in the
framework of enterprise management system are observed. One of them is the difficulty of
integration of the control functions in the current and strategic objectives of the enterprise
management system. The proprietary approach to the solution of this problem consists in the
formation of a special methodology for the analysis and interaction of the control system with
the overall management system of the enterprise. In the opinion of the authors, this analysis
and interaction methodology can be implemented based on matrix models.
The problems of the internal control system of the enterprise are the relevant research
issue. According to the scientists, the problem of internal control is the key of success to any
company. The mistakes made in the current financial statements, in daily production
objectives, in the relationships with the suppliers and consumers, can result in bankruptcy.
The success of internal control depends entirely on the quality of the labor resources of the
company. To solve these problems, the COSO IC-IF internal control standard was updated.
This standard enables the control risks assessment, the development of control procedures,
the improvement of the information and data management. As noted in the studies, the