CONTROLLING AS A TOOL OF ENTERPRISE MANAGEMENT
The article In modern conditions of management both in Ukraine and abroad, one of the most promising approaches to effective production management is controlling. The concepts, objectives, tasks and functions of control, its essence and role in the enterprise management system are considered. Comparative characteristics of operational and strategic control were carried out. The role of controlling, which in a crisis acts as a unifying basis of the main elements of the organization and management of the activities of a modern enterprise, namely: all business processes and related costs, is reflected; centers of responsibility of the enterprise; planning and budgeting systems; management accounting and strategic management systems; information flows (document flow), etc. The author shows the need to use controlling as a management tool that allows to significantly improve the quality of internal financial control, identify the risks of agricultural enterprises and respond to them in a timely manner. For the effective functioning of the control system at the enterprise, consideration of problems of choosing optimal cost accounting becomes of particular importance. The analysis of existing methods and evaluation of each, taking into account the tasks of control, is carried out. The author notes that control creates languages for the effective search for reserves, identifying and eliminating shortcomings that ensure both strategic and tactical development of the enterprise. The effectiveness of the enterprise management system consists in the ability to anticipate the economic and commercial situation, to prevent the negative impact of internal and external factors, to introduce measures to minimize costs, to ensure the achievement of the goals and, above all, to obtain a positive financial result of the enterprise – the desired profit. These circumstances require the formation of new approaches to management and tools for their implementation. As such a tool today acts as controlling. Control, as a new phenomenon in the theory and practice of modern enterprise management, arose on the verge of economic analysis, planning, management accounting and management, takes the management of the enterprise to a qualitatively new level.
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