DEVELOPMENT OF CONCEPTUAL APPROACHES TO UNDERSTANDING THE ESSENCE OF THE CATEGORY «CONTROLLING»

The article discusses the development of conceptual approaches to understanding the essence of the category «controlling». The purpose of the article is to substantiate the need to improve methodological approaches to building controlling in the industrial sector of the economy, which would have broader functions in accordance with modern conditions of functioning of economic entities and taking into account the uncertainty of the external environment.
The research is carried out on the basis of theoretical methods of study, generalization and analysis. The basis of the work is the fundamental works of domestic and foreign authors on controlling issues.
Based on the analysis of scientific works of various authors, the necessity of improving methodological approaches to building controlling in the industrial sector of the economy is substantiated. The analysis of the existing modern Russian scientific ideas about such a definition as «controlling» in the course of this study allowed us to determine the relationship between controlling and management. Some authors define controlling as one of the management tools; others believe that controlling includes all management tools; still others say that controlling is an independent concept and is completely different from management. In the course of the study, it was found that the main functionality of controlling is to perform an information function, as well as the function of supporting managerial decision-making. A number of experts in the field of controlling activities also name some atypical factors that determine the essence of controlling, such as, for example, the implementation of the optimization process by controlling; assessment of risks accompanying the activities of an economic entity and the development of measures aimed at minimizing them; the use of various tools and methods of managing the company's activities aimed at preventing the negative impact of environmental uncertainty.
Summarizing the results of the analysis of the essence of controlling from the point of view of Russian and foreign theorists and practitioners, it can be noted that controlling is a tool in the management of the development of the company's activities, which is based on the assessment of its financial condition and other economic information, and focused on results-based management based on adaptation processes.

1. Bushina, F. Companies in mechanical engineering prefer internal control / F. Bushina. – Text : electronic // Russian Economic online magazine. 2019. No. 3. pp. 4-8. – URL: http://www.e-rej.ru/upload/iblock/4b1/4b1792d704e7416ca8032973bfc11998.pdf.

2. Dayle, A. Controlling practice: Translated from German / Edited by M.L. Lukashevich. – Moscow: Finance and Statistics. 2003. 336 p. – Text : unmediated.

3. Ermolenko, V.V. Challenges to controlling in the management of the head of the corporation practice / V.V. Ermolenko. – Text : unmediated // KubGAU Scientific Journal. 2015. No. 108 (04). pp. 1–16.

4. Lapygina, S. A. Anti-crisis management of an enterprise based on a controlling system: on the example of enterprises of the bread products system: dissertation for the degree of Candidate of Economic Sciences: 08.00.05: defended 24.10.2002 / Lapygina Svetlana Alekseevna. Voronezh. 2002. – 224 p. – Text : unmediated.

5. Mayer, E. Controlling as a system of thinking and management system / E. Mayer. – Moscow: Finance and Statistics. 1993. 92 p. – Text : unmediated.

6. Nabok, R. American and German controlling models / R. Nabok, А. Nabok. – Text : electronic // Financial Director. 2017. No.12 – URL: http://www.econfin.ru/rus/library/corpsystems/accmanage/index.php?6570.

7. Combining controllers – URL: http://www.controlling.ru.

8. Falco, S.G. Controlling for managers and specialists / S.G. Falco. – Moscow: Finance and Statistics. 2008. 272 p. – Text : unmediated.

9. Hauser, M. Controlling is purposeful planning and management of a company / M. Hauser. – Text : electronic // News TYT.BY. – URL: http://www.econfin.ru/rus/library/ corpsystems/accmanage/index.php?6570.

10. Khudyakova, T.A. Genesis of the concept of "stability controlling" of an industrial enterprise in a variable operating environment / T.A. Khudyakova. – Text : unmediated // Economics and entrepreneurship. 2015. No. 2 (55). pp. 585–588.

11. Hahn, D. Controlling: Stand and Entwicklungstendenzen unter besonderer Berucksichtigung des CIM – Konzeptes / D. Hahn. – Saarbrucker Arbeitstagung. Heidelberg, 1987. pp. 3–39. – Text : unmediated

12. Horvath, P. Controlling / P. Horvath, R. Gleich, M. Seiter. – Munchen: Franz Vahlen Verlag, 2015. – 517 p. – Text : unmediated

13. Küpper, H. U. Zum Verständnis und Selbststverstandnis das Controlling: Thesen zur Konsensbildung / H.U. Küpper, J. Weber, A. Zund – Text : unmediated // Zeitschrift furBetriebswirtschaft. – 1990. – № 60. – 281–293 p.

14. Müller, R. Determinants for External Communications of IT Project Managers / R. Müller– Text : unmediated // International Journal of Project Management. – 2003. – № 21. – P. 345–354.

15. Reichmann, T. Controlling mit Kennzahlen und Managementberichten: Grundlagen einer systemgesttitzten Controlling-Konzeption / T. Reichmann. – Munchen: Vahlen, 1997. – 680 p. – Text : unmediated

16. Weber, J. Einfuhrung in das Controlling / J. Weber. – Stuttgart: Schaffer-Poeschel, 1998. – 410 p. – Text : unmediated