CONCEPTUAL PRINCIPLES OF CONTROLLING DEVELOPMENT IN THE ENTERPRISE MANAGEMENT SYSTEM

Abstract

The article explores the theoretical foundations of controlling as an integrated component of a modern enterprise management system. The relevance of the development of controlling in the conditions of an unstable economic environment, increased competition, increased risks and the need to increase the effectiveness of management activities is substantiated. The evolution of scientific approaches to interpreting the essence of controlling is analyzed, the features of the Anglo-American and continental-European concepts of its development are determined, and modern scientific approaches to understanding controlling as a multifunctional system of information and analytical support for management are summarized. It is established that the lack of a single interpretation of the concept of controlling is due to the multifaceted nature of its functions, the diversity of areas of application and the development of management concepts. The content of the process-functional, conceptual-process and system approaches to the definition of controlling is revealed, their advantages and features of application in enterprise management are characterized. It is proved that modern controlling goes beyond the traditional functions of control and management accounting and covers planning, analysis, coordination, monitoring, budgeting, risk assessment, information provision and support for making management decisions. The author's definition of controlling is proposed as a comprehensive system of methods, procedures and tools for information-analytical, planning, control and coordination support of enterprise management, aimed at timely identification of problems, prevention of crisis phenomena, increasing the validity of management decisions and ensuring financial and economic recovery. The place of controlling in the enterprise management system as an integrating subsystem that ensures the relationship between development goals, management functions, information flows, management decisions and results of economic activity is substantiated. Particular attention is paid to modern trends in the development of controlling, in particular its digitalization, the use of information systems, business analytics and digital monitoring tools to improve the efficiency and quality of management. It is concluded that the implementation of controlling contributes to increasing the financial stability, adaptability and competitiveness of enterprises, ensures timely detection of deviations, coordination of management processes and the formation of an effective anti-crisis management system, which creates the prerequisites for achieving long-term strategic goals of enterprise development.