www. kokanduni.uz 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.