THE PROBLEMS CONCERNED WITH MAKING AND DEVELOPMENT OF INDUSTRIAL ENTERPRISE CONTROLLING SYSTEMS

Abstract

The article considers different approaches to defining the concept of controlling systems by Russian and foreign theorists and presents the authors’ own definition of the term under study. It states that controlling is a two-focused system which governs the goal-achieving process of an enterprise on the one hand and prompts the enterprise itself to innovations on the other. The article studies positive and negative sides of enterprise controlling system and suggests ways of overcoming the resistance to introduce it at an enterprise, the economic proofs for creating such a service system being presented. The use of controlling principles is illustrated by examples of enterprises from various sectors of economy.