ON THE ISSUE OF BUILDING A CONTROLLING SYSTEM IN INDUSTRIAL ENTERPRISES

Abstract

The article discusses the issue of building a controlling system at industrial enterprises. The purpose of the article is to identify the main options for the organization of controlling in their activities for industrial enterprises, which, if implemented, would make it possible to make effective organizational and methodological management decisions.
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.
The article deals with the issues of building a controlling system at an industrial enterprise based on the study of the theory and practice of the organization and functioning of controlling systems at various enterprises. The conclusion is made about the need to make effective organizational and methodological management decisions based on the results of the functioning of the controlling system. Common approaches to the implementation of transformations in the activities of enterprises based on controlling are identified. A brief description is given of the main specific methods that the controlling service uses in carrying out its activities: benchmarking, cost analysis, break-even point analysis, portfolio analysis, questionnaires, SOFT analysis, ABC analysis.
Summarizing the results of the study, it can be noted that controlling goes through a number of successive stages to ensure the effective organization and functioning of the controlling service at an industrial enterprise, and the use of a number of specific methods in controlling activities will allow us to develop recommendations aimed at developing a system of indicators that allows evaluating the effectiveness of management and production activities of an industrial enterprise, taking into account Russian specifics.