THE NEED TO IMPLEMENT A CONTROLLING SYSTEM IN UKRAINIAN ENTERPRISES

Abstract

The article presents the results of research on such issues as the analysis of theoretical and practical control, as well as the justification of important tools for the effectiveness of management and implementation at Ukrainian enterprises. In today's changing conditions, domestic business is too slow to respond to environmental changes. Small and medium-sized enterprises suffer from this problem and therefore need an immediate solution. In view of this, it would be useful to introduce such a modern tool as a control system to enterprises, which is closely related to the great need to improve the management system, increase the speed of response and flexibility of the organization to environmental changes. It is the use of control that makes it possible to determine priority areas of activity for enterprises, control costs and planning, economically spend resources and raw materials, reduce costs and look for alternative ways to use limited financial resources, which will subsequently lead to a reduction in production costs and have a positive effect on profits. Enterprise. The use of controlling means performing a series of successive steps, the effectiveness of each of which can be assessed immediately after execution. Therefore, the use of a management system in enterprises is very important for effective work, since it will allow rational use of the company's resources. The introduction of a controlling system for enterprises is focused on the future, that is, its task is not only to account for actual expenses or income received, but also to provide the enterprise with complete and high-quality information for decision-making. planning future income and expenses. Obstacles to the introduction of a control system in Ukrainian enterprises are given. Ways to overcome these obstacles are proposed. The results and prospects of implementation are explained. According to the results of the study, several tasks have been identified that need to be solved when introducing control in enterprises, of which the main ones are determined: optimization of management of the organizational structure of enterprises; organization of an effective system of operational accounting and accounting of results; implementation of planning, control and analysis systems; ensuring the motivation of employees in improving the efficiency of enterprises; automation of accounting and management systems at Ukrainian enterprises.