Implementing a Controlling System in the Agricultural Enterprises of Ukraine

Abstract

The article is aimed at studying the theoretical and practical aspects of implementing the controlling as a progressive approach to improving management in agribusiness. The main stages of implementation of the controlling system have been allocated and emphasis has been placed on its systemic implementation in enterprises. A controlling system for enterprises of AIC is presented, consisting of the main centers of responsibility, which have certain directions of activity as well as control indicators. As a result of studying the practice of improving management in the agrarian holdings of Ukraine, three groups of enterprises have been allocated, depending on how the controlling is implemented: foreign-capital holdings, where controllers are managers from the parent company abroad, while in Ukraine specialists provide information and implement their recommendations for improved management; enterprises that have independently implemented a controlling system with a dedicated staff of the controlling division or a specialist in the financial service; enterprises that have implemented a controlling system with the help on the part of experts and consultants and support this system by their own efforts.

Keywords

• controlling
• management
• planning
• financial controlling
• controlling of investments
• controlling of innovations