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The Role of Intra-corporate Control in Ensuring the Technological Sovereignty of the Russian Economy

  • Anna V. Bodyako,
  • Tatiana M. Rogulenko,
  • Tatiana L. Zaytseva,
  • Svetlana V. Ponomareva,
  • Marina V. Krayushkina

摘要

For many decades, intra-corporate control has served as a guardian of company assets and an analytical tool to identify the ability of assets to bring the expected economic benefits to the owners. The research substantiates the need to strengthen the role of intra-corporate control (ICC) as a comprehensive tool for identifying unrealized financial, property, and technical and technological potential of an economic entity. Until recently, this role of the ICC has not been as active as it should be based on theories of risk-return ratios, cash flows, portfolio investments, optimal capital structure, theories of cyclical development, industrialization, and stratification, and institutional theory. The research proves that control and analytical algorithms, when applied comprehensively, can provide managers of large companies with relevant information, which can serve as the basis for more successfully forming economic and technological development strategies and determining the relevant tactics for the implementation of variant forecasts. The research reveals new tools of intra-corporate control analysis (foresight, collaboration of control functions), the use of which can strengthen the links of elements of control-analytical procedures carried out based on the parity of interests of the state and corporate control-analytical services. Currently, one of the main interests is to ensure the technological sovereignty of companies, the region, and the country.