National and Foreign Experience of the Use of Controlling in Activities of Enterprises

Abstract

The article is aimed at studying the national and foreign experience of the use of controlling in activities of enterprises. The features of development of controlling and its use in enterprises of the USA, Great Britain, Germany and Poland are covered. The main problems that arise when implementing the controlling system in enterprises are provided. The main stages, which make it possible to introduce controlling in the enterprise efficiently, quickly and with minimal costs, are considered. It is determined that foreign specialists have been using the controlling system for a long time, and the profitable work of enterprises in most developed countries is a confirmation of the efficiency of implementation of this system, which is a holistic conception of management of the financial-economic process of economic entities. It is identified that in Ukraine the introduction of controlling methods dwells at an early stage, but a gradual introduction of these methods in enterprises is observed. Relevance of the use of controlling means and methods in the management of financial resources of Ukrainian enterprises is substantiated on the basis of studying the experience of foreign colleagues. It is proposed to use foreign experience of the introduction of controlling and its practical development as an efficient instrument to substantiate managerial decisions in the activities of Ukrainian enterprises.

Keywords

• controlling
• enterprise
• foreign experience
• management
• national experience
• problems of the controlling system