ANALYSIS OF THE FUNCTIONAL FEATURES OF CONTROLLING AT THE PRESENT STAGE OF DEVELOPMENT

Abstract

At present, the time of globalization of the economy, increasing uncertainty of the environment of the functioning of enterprises, the emergence of global competition, sustainable development of economic entities is impossible without strategic management based on new approaches and principles. In this regard, there is a growing interest in a new management concept – controlling. At the same time, the presence of a large number of attempts by Ukrainian and foreign scientists to describe the functionality of the “controlling” category allows for an extended analysis and identification of the most important control elements that allow for the sustainable development of modern enterprises, taking into account the specifics of the current state of science and the environment. The article provides a critical analysis of existing Ukrainian and foreign scientific and practical approaches to determining the functional features of controlling at the present stage of society development. Based on the analysis, the main functional differences between the Ukrainian and foreign controlling models are identified, and conclusions are drawn regarding the most important controlling functions that should be used by modern enterprises and corporations for sustainable development purposes. In addition, a comparative analysis of the most popular functions was carried out from the standpoint of a scientific approach and an approach based on the opinion of the heads of modern enterprises of the real sector of the economy. The analysis of existing methods and evaluation of each 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. These circumstances require the formation of new approaches to management and tools for their implementation. 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.