Measurement of information in the subsystem of internal control of the controlling system of organizations of the agro-industrial complex

Svetlana Mikhailovna Bychkova (1) , Nadezhda Nikolaevna Makarova (2) , Elena Anatolyevna Zhidkova (3)

1 Saint Petersburg State Agrarian University
2 Russian University of Cooperation
3 KemSU - Kemerovo State University

In accordance with the new management concept, based on some provisions of the system paradigm, the process subsystem of internal control of the controlling system of organizations of the agro-industrial complex is considered. The process system of internal control of agro-industrial complex organizations is primarily connected with the control of certain information systems that accumulate information on quantitative and qualitative indicators, taking into account the internal and external conditions of functioning of agro-industrial complex organizations, as well as management systems. The article describes the levels of information measurement in the process system of internal control: a syntactic level that does not express a semantic relation to the object; semantic level, which determines the semantic content of information; a pragmatic level that reflects the value, usefulness of using information. The research purpose was to formulate a conclusion that in the process system of internal control of the agro-industrial complex organizations, large amounts of information are needed to inform controlling information in order to obtain the opportunity to make effective decisions to eliminate deviations, thereby increasing the efficiency of business development of agro-industrial organizations.

Mots clés: process system of internal control; controlling system; information; syntactic approach; semantic approach; pragmatic approach; business analytics; entropy

Domaines: Economies et finances

Svetlana Mikhailovna Bychkova, Nadezhda Nikolaevna Makarova, Elena Anatolyevna Zhidkova. Measurement of information in the subsystem of internal control of the controlling system of organizations of the agro-industrial complex. Entrepreneurship and Sustainability Issues, 2018, 6 (1), pp.35-43. ⟨10.9770/jesi.2018.6.1(3)⟩. ⟨hal-02121006⟩