КОНТРОЛЛИНГ КАК НАПРАВЛЕНИЕ РАЗВИТИЯ МЕНЕДЖМЕНТА ПРЕДПРИЯТИЯ

Abstract:
This publication examines the fundamental aspects of controlling in the context of improving corporate management. Special attention is paid to the role of long-term and operational forecasting, as well as the importance of quantifying economic and industrial threats in the preparation of strategic and tactical decisions. The research methodology is based on a combination of system and situational approaches, analysis of scientific concepts of controlling and logical modeling of interrelations between elements of the enterprise management system. The thesis is substantiated that the tasks of building the optimal trajectory of corporate development and monitoring the real state of affairs in order to prevent imbalances in relation to the planned parameters find the most productive solution precisely through the introduction of the controlling concept. It is shown that controlling provides proactive identification of deviations from strategic and operational targets, information support for management and preparation of recommendations for correcting management decisions. The key management areas are systematized, in the development and implementation of which employees of controlling departments are involved. It is established that controlling occupies a central position in the cross-functional enterprise management system and ensures the coordination of planning, cost management, finance, personnel, quality, sales, resources and innovation. The main constitutive components of controlling are identified and its location in the hierarchy of management structures of an industrial enterprise is substantiated. It is revealed that the controlling methodology remains the most complex and insufficiently developed component, which limits the possibilities of its practical implementation at Russian enterprises and necessitates the development of applied methods and models taking into account resource and institutional constraints.