摘要：The product value is created as a result of supply, production and distribution processes that using up assets (resources) during value creating in supply chains. The arrangement of proper process's path that reflect strategic aim and eliminating not value added processes is the problem of many companies to achieve high level of efficiency. The increasing product value and enterprise efficiency is sought-after strategy in the rapid changed and competitive market environment - through lack of satisfying profit rate and sale/income volume. But enterprises may bear excess expenditures that are inappropriate to created value and in this way to lower efficiency of capital and assets. In the paper are shown results of study of controlling effectiveness as a tool which allow integrate improving company's efficiency and product value at the target market. The company has to integrate shaping his processes and resources to achieve high efficiency at the determined product value. The calculation of key company indicators and pointing their determined value are not enough in a lot of enterprise cases. There is necessary active support of processes management in supply chains. But in many enterprises controlling of efficiency is made by accounting or financial controlling departments which aren't using methods and tools to actively shaping processes and assets.
关键词：controlling; efficiency; supply chain management; integration; planning; process management; performance indicators; mapping; value chain; value management
