Development of machine-building enterprises controlling

Abstract

The article is devoted to the formation of controlling at the machine-building enterprises of Russia. The author’s interpretation of the concept of controlling as management of an enterprise is given. Controlling allows to provide an organizational and information basis for making managerial decisions aimed at the effective development of an enterprise in the conditions of dynamically changing factors of the external and internal environment. The necessity of introduction of controlling at machine-building enterprises is justified; the effects of controlling are given. Finally, methods for assessing the economic feasibility of introducing controlling at machine-building enterprises are given.