The relationship between strategic and operational control in corporate structures
The study examined the main definitions related to control. The general and distinctive features of strategic and operational types of control are analyzed. The main tools for conducting operational and strategic types of control, the sources of information used for analysis are analyzed. The characteristics of linear, divisional or matrix structures are given in the context of the difference between the interaction of strategic and operational types of control. The influence of these types of controls on each other is considered – in which cases problems in one type of control will affect the other.
Authors
- Svetlana N. Kovalenko (ORCID: https://orcid.org/0000-0003-3439-475X)
- Roman A. Rabkin
Publication Details
- Journal
- ACCOUNTING AND CONTROL
- Published
- 2025-01-01
- DOI
- https://doi.org/10.36871/u.i.k.2025.10.01.004
- Primary Topic
- Economic and Business Development Strategies
- Type
- article
- Field-Weighted Citation Impact
- 0.00